Norma Smith is the controller of Kingbird 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 0 for amounts if no current liability is to be reported. Do not leave any answer field blank.) Reported as (a) On December 20, 2020, a former employee filed a legal action against Kingbird for $102070 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 $190800. $ (c) On December 1, 2020, the company borrowed $900000 at 8% per year. Interest is paid quarterly. $ (d) Accounts receivable at December 31, 2020, is $10255000. An aging analysis indicates that Kingbirds expense provision for doubtful accounts is estimated to be 3% of the receivables balance. $ (e) On December 15, 2020, the company declared a $3.10 per share dividend on the 40980 shares of common stock outstanding, to be paid on January 5, 2021. $ (f) During the year, customer advances of $175700 were received; $56900 of