Assume that on December 1, 2015, your company borrowed $40,500, a portion of which is to be repaid each year on November 30. Specifically, your company will make the following principal payments: 2016, $5,400; 2017, $8,100; 2018, $10,800; and 2019, $16,200. Show how this loan will be reported in the December 31, 2016 and 2015 balance sheets, assuming that principal payments will be made when required. Balance Sheet (Partial) As of December 31 2016 2015 0 $ Total Liabilities