River bed Corporation is preparing its December 31,2020 , balance sheet. The following items may be reported as either a current or long-term liability. 1. On December 15,2020 . Riverbed declared a cash dividend of $2.40 per share to stockholders of record on December 31 . The dividend is payable on January 15, 2021. Riverbed has issued 1,000,000 shares of common stock, of which 50,000 shares are held in treasury. 2. At December 31 , bonds payable of $111,299,000 are outstanding. The bonds pay 12% interest every September 30 and mature in installments of $27,824,750 every September 30 , beginning September 30,2021. 3. At December 31,2019 , customer advances were $13,603,000. During 2020 , Riverbed collected $30,634,000 of customer advances; advances of $26,948,000 should be recognized in income. For each item above, indicate the dollar amounts to be reported as a current liability and as a long-term liability, if any