Travis is the controller of Sunland 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. (a) Credit sales for the year amounted to $5,200,000. Sunland's expense provision for doubtful accounts is estimated to be 3% of credit sales. (b) On December 15, 2025, the company declared a $1.90 per share dividend on the 40,000 shares of common stock $ outstanding, to be paid on January 5, 2026. (c) During the year, customer advances of $81,000 were $ received; $30,000 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. $ Reported as (e) On December 20, 2025, an employee filed a legal action against Sunland Corporation for $53,000 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 $87,000. $ eTextbook and Media