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At the financial statement date of December 31, 2014, the liabilities outstanding of Pollard Corporation included the following: Cash dividends on Common stock $40,000, payable on January 15,2015. Note payable to Wabaso State Bank, $470,000 due January 20,2015. Serial bonds, $1,400,000 of which $350,000 mature during 2015. Note payable to Orlando National Bank, $300,000, due on January 27, 2015. At the financial statement date of December 31, 2014, the liabilities outstanding of Pollard Corporation included the following: Cash dividends on Common stock $40,000, payable on January 15,2015. Note payable to Wabaso State Bank, $470,000 due January 20,2015. Serial bonds, $1,400,000 of which $350,000 mature during 2015. Note payable to Orlando National Bank, $300,000, due on January 27, 2015