Pronghorn Corporation is preparing its December 31,2017 , balance sheet. The following items may be reported as either a current or long-term liability. 1. On December 15, 2017, Pronghorn declared a cash dividend of $6.80 per share to stockholders of record on December 31 . The dividend is payable on January 15. 2018. Pronghorn 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 $239,000,000 are outstanding. The bonds pay 12% interest every September 30 and mature in installments of $59,750,000 every September 30 , beginning September 39,2018. 3. At December 31, 2016, customer advances were $25,000,000. During 2017. Pronghorn collected $60,500,000 of customer advances, and advances of $52,400,000 were earned. For each item above, indicate the dollar amounts to be reported as a current liability and as a long-term liability, if any.
1. Dividends payable
2. Bonds payable (Sept 30,2018 installment)
Bonds payable (Other than Sept 30, 2018 installment)
Interest payable
3. Customer advances