For Each Item Below, Identify the Amount (If Any) That

Short Answer

For each item below, identify the amount (if any) that would be reported as a liability on Nike, Inc.'s fiscal year-end balance sheet at May 31, 2017.
a. Nike, Inc. agreed to purchase materials for its new line of running shoes in June 2017.
b. Nike, Inc. signed a 60-day 8% note for $105,000 on May 12, 2017 to finance its seasonal working capital needs. Principal and interest are due on July 11, 2017.
c. Nike, Inc. owes $180,000 at year-end for inventory purchases.
d. Nike, Inc. received a $250,000 deposit from Foot Locker for an order on the new line of running shoes that will be ready for shipment in September 2017.