Travis is the controller of Pina Corporation and is responsible for the preparation of the year$-$end financial statements.

For each of the following transactions that occurred during the year, indicate the dollar amount to be reported as a current liability.

Reported as

$($a$)$ Credit sales for the year amounted to $$5,140,000.$ Pina's expense provision for doubtful accounts is estimated to be $3\%$ of credit sales.

$($b$)$ On December $15,2025,$ the company declared a $$1\mathrm{.}80$ per share dividend on the $41,000$ shares of common stock outstanding, to be paid on January $5,2026.$

$($c$)$ During the year, customer advances of $$88,000$ were received; $$27,000$ of this amount was earned by December $31,2025.$

$($d$)$ On December $1,2025,$ the company borrowed $$492,000$ due in $3$ years at $8\%$ per year.

$($e$)$ On December $20,2025,$ an employee filed a legal action against Pina Corporation for $$54,000$ for wrongful dismissal. Management believes the action to be frivolous and without merit. The likelihood of payment to the employee is remote.

$($f$)$ Bonuses to key employees based on net income for $2025$ are estimated to be $$79,000.$

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