Travis is the controller of Blossom Corporation and is responsible for the preparation of the year-end financial statements. For the each of the following transaction that occurred during the year, indicate the dollar amount to be reported as acurrent liability. a) Credit sales for the year amounted to $5110000. Blossom's experience provision for doubtful account is estimated to be 3% of credit sales. b) On the December 15. 2025, the company decleared a $2.00 per share dividend on the 40000 shares of common stock outstanding, to be paid on january 5, 2026. c) During the year. customer advances of $86000 were received , $30000 of this amount was earned by December 31, 2025. d) On december 1, 2025, the company borrowed $444000 due in 3 years at 8% per year. e) On december 20, 2025, an employee field a legal action against Blossom Corporation for $52000 for wrongful dismissal. Managment beleives the action to be frivolous and without merit. The likelihood of payment to the emoloyee is temote. f) Bonuse to key employees based on net income for 2025 are estimated to be $95000.