Norma Smith is the controller of Sheridan 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 $31,2025.$

Reported as

$($a$)$ Bonuses to key employees based on net income for $2025$ are estimated to be $$187,200.$

$($b$)$ On December $1,2025,$ the company borrowed $$972,000$ at $8\%$ per year. Interest is paid quarterly.

$($c$)$ Accounts receivable at December $31,2025,$ is $$10,373,500.$ An aging analysis indicates that Sheridan's expense provision for doubtful accounts is estimated to be $3\%$ of the receivables balance.

$($d$)$ On December $15,2025,$ the company declared a $$2$ per share dividend on the $41,380$ shares of common stock outstanding, to be paid on January $5,2026.$

$($e$)$ During the year, customer advances of $$200,300$ were received; $$59,900$ of this amount was earned by December $31,2025.$