Riverbed Corporation is preparing its December 31, 2020 statement of financial position. The following items may be reported as either current or long-term liabilities: 1. On December 15, 2020, Riverbed declared a cash dividend of $3 per common share to shareholders of record on December 31. The dividend is payable on January 15, 2021. Riverbed has issued 1.60 million common shares. 2. Also, on December 31, Riverbed declared a 10% stock dividend to shareholders of record on January 15, 2021. The dividend willl be distributed on January 31, 2021 Riverbed's common shares have a market value of $61 per share. 3. At December 31, bonds payable of $170 million is outstanding. The bonds pay 7% interest every September 30 and mature in instalments of $42.5 million every September 30, beginning on September 30, 2021. 4. At December 31, 2019, customer advances were $18 million. During 2020, Riverbed collected $41 million in customer advances, and advances of $32 million were earned 5. At December 31, 2020, Riverbed has an operating line of credit with a balance of $4.10 million outstanding. For several years now, Riverbed has successfully met all the conditions of this bank loan. If Riverbed defaults on any of the loan conditions in any way, the bank has the right to demand payment of the loan. 6. Riverbed is contingently liable for a bank loan in the amount of $24 million of its associated company, DD Ross Ltd. Riverbed has guaranteed the bank that, should DD Ross default on the loan or any outstanding interest payable, Riverbed will have to pay any and all outstanding balances. DD Ross is in an excellent financial position and shows no signs of defaulting on the terms of the bank loan. () For each item above, indicate the dollar amounts to be reported as a current liability and as a long-term liability, if any. (Do not leave any answer field blank. Enter 0 for amounts.) Account Item No. Current Liability Long-Term Liability $ 1. 2 $ 3. $ 4. $ $ $ $ 5. 6. $ $