At December 31, 2017, Blue Corporation owes $513,400 on a note payable due February 15, 2018. If Blue 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 $513,400 should be reported as a current liability at December 31, 2017? (Do not leave any answer field blank. Enter o for amounts.) The amount to be reported as a current liability at December 31, 2017 If Blue pays off the note on February 15, 2018, and then borrows $1,026,800 on a long-ter current liability at December 31, 2017, the end of the fiscal year? (Do not leave any answer field blank. Enter 0 for amounts.) m basis on March 1, how much of the $513,400 should be reported as a The amount to be reported as a current liability at December 31, 2017