Sea Breeze Marine experienced these events during the current year. (i) (Click the icon to view the facts.) Requirement 1. For each item, indicate the account and the related amount to be reported as a current liability on the Sea Breeze Marine balance sheet at December 31. (Round your final answers to the nearest whole dollar.) a. December revenue totaled $130,000; and, in addition, Sea Breeze collected sales tax of 5%. The tax amount will be sent to the state of Connecticut early in January. Indicate the account and the related amount to be reported as a current liability on the Sea Breeze Marine balance sheet at December 31. (Complete all input fields.) a. December revenue totaled $130,000; and, in addition, Sea Breeze collected sales tax of 5%. The tax amount will be sent to the state of Connecticut early in January. b. On August 31 , Sea Breeze signed a six-month, 9% note payable to purchase a boat costing $94,000. The note requires payment of principal and interest at maturity. c. On August 31 , Sea Breeze received cash of $3,000 in advance for service revenue. This revenue will be earned evenly over six months. d. Revenues of $875,000 were covered by Sea Breeze's service warranty. At January 1, accrued warranty payable was $11,300. During the year, Sea Breeze recorded warranty expense of $35,000 and paid warranty claims of $34,800. e. Sea Breeze owes $75,000 on a long-term note payable. At December 31,6% interest for the year plus $35,000 of this principal are payable within one year