Marin Corporation is preparing its December 31,2025 , balance sheet. The following items may be reported as either a current or long term liability. 1. On December 15,2025 . Marin declared a cash dividend of $2.30 per share to stockholders of record on December 31 . The dividend is payable on January 15, 2026. Marin has issued 1,000,000 shares of common stock, of which 50,000 shares are held in treasury. 2. At December 31 , bonds payable of $114,286,000 are outstanding. The bonds pay 12% interest every September 30 and mature in installments of $28,571,500 every September 30 , beginning September 30,2026. 3. At December 31, 2024, customer advances were $12,485,000. During 2025, Marin collected $32,673,000 of customer advances; advances of $27,486,000 should 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