At December 31, 2010, Burr Corporation owes $500,000 on a note payable due February 15, 2011. (If answer is zero, please enter 0, do not leave any fields blank.) (a) If Burr refinances the obligation by issuing a long-term note on February 14 and using the proceeds to pay off the note due February 15, how much of the $500,000 should be reported as a current liability at December 31, 2010? $ (b) If Burr pays off the note on February 15, 2011, and then borrows $1,000,000 on a long-term basis on March 1, how much of the $500,000 should be reported as a current liability at December 31, 2010? $