Mary Pierce is the controller of Windsor Corporation and is responsible for the preparation of the year-end financial statements. The following transactions occurred during the year. For each of the following transactions, indicate the dollar amount to be reported as a current liability. (Enter 0 for amounts if no current liability is to be reported. Do not leave any answer field blank.) (a) Bonuses to key employees based on net income for 2022 are estimated to be $159,000. $ (b) On December 1, 2022, the company borrowed $954,000 at 8% per year, due on December 1. 2024. Interest is paid quarterly. (c) Credit sales for the year amounted to $10,600,000. Windsor's expense provision for doubtful accounts is estimated to be 2% of credit sales. (d) On December 15, 2022, the company declared a $2 per share dividend on the 42.400 ordinary shares outstanding, to be paid on January 5, 2023. (e) During the year, customer advances of $169,600 were received; $53,000 of this amount was earned by December 31, 2022. eTextbook and Media $ Reported as Tools