2. On November 2, 2021, HEMl obtained a $10,000,000 five-year loan with annual equal principal repayments of $2,000,000 due November 1 of each year. Interest at 5% per year is payable on November 1. HEMI has not paid any amounts on this loan in the fiscal year that ended October 31, 2022. HEMI's Accountant asks you a. Provide October 31, 2022, adjusting journal entry to record interest owing on the loan (2 marks). a. How much of the loan principal ($10,000,000) is a long-term liability on the statement of financial position on October 31, 2022 (2 marks)