Sea Breeze Marne expenonced these events during tho current year. (1) (Click the icon to view the facts) Requirement wholo dollar) More info a. December revenue totaled $180,000; and, in addition, Sea Breeze collected sales tax of 5%. The tax amount will be sent to the state of New Hampshire early in January. b. On August 31 , Sea Breeze signed a six-month, 4% note payable to purchase a boat costing $78,000. The note requires payment of principal and interest at maturity. c. On August 31 , Sea Breeze received cash of $3,600 in advance for service revenue. This revenue will be earned evenly over six months. d. Revenues of $82$000 were covered by Sea Breeze's service warranty. At January 1, accrued warranty payable was $11,600. During the year, Sea Breeze recorded warranty expense of $33,000 and paid warranty claims of $34,900. e. Sea Breeze owes $95,000 on a long-term note payable. At December 31,9% interest for the year plus $45,000 of this principal are payable within one year