At December 31, 2025, Headland Corporation owes $491,800 on a note payable due February 15, 2026. If Headland pays off the note on February 15, 2026, and then borrows $983,600 on a long-term basis on March 1, how much of the $491,800 should be reported as a current liability at December 31, 2025, the end of the fiscal year? Headland issues the balance sheet on March 1, 2026. The amount to be reported as a current liability at December 31, 2025