Whispering Corporation is preparing its December 31,2025 , balance sheet. The following items may be reported as either a current or long-term fiability. 1. On December 15, 2025, Whispering declared a cash dividend of $2.10 por share to stockholders of record on December 31 . The dividend is paryable on January 15, 2026. Whispering has issued 1,000.000 shares of common stock of which 50,000 shares are held in treasury. 2. At December 31 bonds payable of $111,986,000 are outstanding. The bands pay 12% interest every 5 eptember 30 and mature in instaltments of $27.996.500 every September 30 , beginning September 30.2026. 3. At December 31, 2024, eustomer advances were \$14,323,000. During 2025. Whispering collected \$30.595, 000 of eustomer atvankes; advances of 525,062.000 should be recoenized in income For each item above, indicate the dollar amounts to be reported as s ciarrent liability and as a loro-term liability, If any. Whispering Corporation is preparing its December 31,2025 , balance sheet. The following items may be reported as either a current or long-term fiability. 1. On December 15, 2025, Whispering declared a cash dividend of $2.10 por share to stockholders of record on December 31 . The dividend is paryable on January 15, 2026. Whispering has issued 1,000.000 shares of common stock of which 50,000 shares are held in treasury. 2. At December 31 bonds payable of $111,986,000 are outstanding. The bands pay 12% interest every 5 eptember 30 and mature in instaltments of $27.996.500 every September 30 , beginning September 30.2026. 3. At December 31, 2024, eustomer advances were \$14,323,000. During 2025. Whispering collected \$30.595, 000 of eustomer atvankes; advances of 525,062.000 should be recoenized in income For each item above, indicate the dollar amounts to be reported as s ciarrent liability and as a loro-term liability, If any