Kingbird Corporation is preparing its December 31, 2017, balance sheet. The following items may be reported as either a current or long-term liability. 1. On December 15, 2017, Kingbird declared a cash dividend of$2.70 per share to stockholders of record on December 31. The dividend is payable on January 15, 2018. Kingbird has issued 2 3. At December 31,2016, customer advances (Unearned Revenue) were $ 14.426.000. During 2017, Kingbird collected $ 30,455.000 of customer advances: advances of $ 25.976,000should 1,000,000 shares of common stock, of which 50,000 shares are held in treasury. At December 31, bonds payable of $ 107,729,000 are outstanding. The bonds pay 12% interest every September 30 and maturein installments of $ 26,932,250 every September 30, beginning September 30, 2018. be recognized in income. For each item above, indicate the dollar amounts to be reported as a current liability and as a long-term liability, if any. Reported as 1 Dividends payable 2. Bonds payable (September 30, 2018 installment) Bonds payable (Other than September 30, 2018 installment) Interest payable Customer advances 3