Norma Smith is the controller of Grouper 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, 2020. (Enter O for amounts if no current liability is to be reported. Do not leave any answer field blank.) (a) On December 20, 2020, a former employee filed a legal action against Grouper for $102.270 for wrongful dismissal. Management believes the action to be frivolous and without merit. The likelihood of payment to the $ employee is remote. (b) Bonuses to key employees based on net income for 2020 are estimated to be $176,000. $ (c) On December 1, 2020, the company borrowed $984,000 at 8% per year. Interest is paid quarterly $ (d) Accounts receivable at December 31, 2020, is $10,496,600. An aging analysis indicates that Grouper's expense provision for doubtful accounts is estimated to be 3% of the receivables balance. (e) On December 15, 2020, the company declared a $3.00 per share dividend on the 40,930 shares of common stock $ outstanding, to be paid on January 5, 2021. (f) During the year, customer advances of $161,800 were $ received, $60,300 of this amount was earned by December 31, 2020, Reported as O