Norma Smith is the controller of Carla 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 as of December 31, 2025, (a) Bonuses to key employees based on net income for 2025 are estimated to be $158,600. $ (b) On December 1, 2025, the company borrowed $984,000 at 8% per year. Interest is paid quarterly. $ (c) $ (d) (e) Accounts receivable at December 31, 2025, is $10,271,400. An aging analysis indicates that Carla's expense provision for doubtful accounts is estimated to be 3% of the receivables balance. On December 15, 2025, the company declared a $3 per share dividend on the 40,960 shares of common stock outstanding. to be paid on January 5, 2026. During the year, customer advances of $176,300 were received: $53,600 of this amount was earned by December 31.2025, $ Reported as