Norma Smith is the controller of Blossom Corporation and is responsible for the preparation of the year-end financial statements. For each of the following transactions that occurred during the year, indicate the dollar amount to be reported as a current liability as of December 31, 2017. (Enter 0 for amounts if no current liability is to be reported. Do not leave any answer field blank.)

(a)

On December 20, 2017, a former employee filed a legal action against Blossom for $102,070 for wrongful dismissal. Management believes the action to be frivolous and without merit. The likelihood of payment to the employee is remote. $ Reported as:

(b)

Bonuses to key employees based on net income for 2017 are estimated to be $190,800.

$ Reported as:

(c)

On December 1, 2017, the company borrowed $900,000 at 8% per year. Interest is paid quarterly.

$ Reported as:

(d)

Accounts receivable at December 31, 2017, is $10,255,000. An aging analysis indicates that Blossoms expense provision for doubtful accounts is estimated to be 3% of the receivables balance.

$ Reported as:

(e)

On December 15, 2017, the company declared a $3.10 per share dividend on the 40,980 shares of common stock outstanding, to be paid on January 5, 2018.

$ Reported as:

(f)

During the year, customer advances of $175,700 were received; $56,900 of this amount was earned by December 31, 2017.

$ Reported as: