Norma Smith is the controller of Cullumber 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 $168,600. (b) On December 1,2025, the company borrowed $876,000 at 8% per year. Interest is paid quarterly. (c) Accounts receivable at December 31, 2025, is $10,331,500. An aging analysis indicates that Cullumber's expense provision for doubtful accounts is estimated to be 3% of the receivables balance. (d) On December 15, 2025, the company declared a $3 per share dividend on the 40,630 shares of common stock outstanding, to be paid on January 5,2026. (e) During the year, customer advances of $181,300 were received; $56,200 of this amount was earned by December 31, 2025