Norma Smith is the controller of Martinez 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 Martinez for $103,810 for wrongful dismissal. Management believes the action to be frivolous and without merit. The likelihood of payment to the employee is remote.		$		a. Not a Current Liability b. Current Liability
(b)		Bonuses to key employees based on net income for 2020 are estimated to be $180,700.		$		a. Current Liability b. Not a Current Liability
(c)		On December 1, 2020, the company borrowed $960,000 at 8% per year. Interest is paid quarterly.		$		a. Not a Current Liability b. Current Liability
(d)		Accounts receivable at December 31, 2020, is $10,301,200. An aging analysis indicates that Martinezs expense provision for doubtful accounts is estimated to be 3% of the receivables balance.		$		a. Not a Current Liability b. Current Liability
(e)		On December 15, 2020, the company declared a $3.20 per share dividend on the 40,840 shares of common stock outstanding, to be paid on January 5, 2021.		$		a. Current Liability b. Not a Current Liability
(f)		During the year, customer advances of $171,800 were received; $56,700 of this amount was earned by December 31, 2020.		$		a. Current Liability b. Not a Current Liability