At the financial statement date of December 31, 2014, the liabilities outstanding of Pollard Corporation included the following: 1. Cash dividends on common stock, $44,300, payable on January 15, 2015. 2. Note payable to Wabaso State Bank, $463,000, due January 20, 2015. 3. Serial bonds, $1,336,000, of which $334,000 mature during 2015. 4. Note payable to Orlando National Bank, $292,000, due January 27, 2015.