For each of the following situations, indicate the amount shown as a liability on the balance sheet of Anchor, Inc., at December 31:

a. Javier's general ledger shows a credit balance of \(\$ 130,000\) in Long-Term Notes Payable. Of this amount, a \(\$ 30,000\) installment becomes due on June 30 of the following year.

b. Javier estimates its unpaid income tax liability for the current year is \(\$ 34,000\); it plans to pay this amount in March of the following year.

c. On December 31, Javier received a \(\$ 30,000\) invoice for merchandise shipped on December 28. The merchandise has not yet been received. The merchandise was shipped F.O.B. shipping point.

d. During the year, Javier collected \(\$ 10,500\) of state sales tax. At year-end, it has not yet remitted \(\$ 1,400\) of these taxes to the state department of revenue.

e. On December 31, Javier's bank approved a \(\$ 10,000,90\)-day loan. Javier plans to sign the note and receive the money on January 2 of the following year.