Betty DeRose, Inc. borrowed $$170,000$ on January $1,2024.$ The

terms of the loan require Betty DeRose to make semi$-$annual

payments of $$23,000$ every June $30$ and December $31,$ with the

first payment being due on June $30,2024.$ Assume the loan

has an interest rate of $20\%,$ compounded semi$-$annually.

Calculate the amount of the note payable at December $31,2024$

that would be classified as a current liability.