The following transactions of Handshake Inc occurred during the year On December 11, 2020, the company declared a KD 2.250 per share dividend on the 46,000 ordinary shares outstanding the dividends were paid on December 28, 2020 th) Bonuses promised to key employees but have not been given to them yet. These bonuses are based on their performance and are estimated to be 6% of net income, which was KD 3,300,000 (c) During the year, customer advances of KD 314,000 were received, KD 91.000 of this amount has not been earned by you end (d) Credit sales for the year amounted to KD 10,500,000. Arnold's expense provision for doubtful accounts is estimated to be 3% of credit sales (e) on August 1, 2020, the company issues a KD 800,000 6% 7 month note INSTRUCTIONS For each item above, indicate the amount to be reported as a current liability at year-end. (a) KD (b) KD (C) KD (d) KD (e) KD