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Excerpts from the statement of financial position for Landau Corporation as of September 30 of the current year are presented as follows.
Cash $ 950,000
Accounts receivable (net) 1,675,000
Inventories 2,806,000
Total current assets 5,43 ,000
Accounts payable 1,004,000
Accrued liabilities 785,000
Total current liabilities 1,789,000
The board of directors of Landau Corporation met on October 4 of the current year and declared the regular quarterly cash dividend amounting to $750,000 ($.60 per share). The dividend is payable on October 25 of the current year to all shareholders of record as of October 12 of the current year. Assume that the only transactions to affect Landau Corporation during October of the current year are the dividend transactions and that the closing entries have been made. If the dividend declared by Landau Corporation had been a 10% stock dividend instead of a cash dividend, Landau’s current liabilities would have been