Betty DeRose, Inc. borrowed $170,000 on January 1, 2024. The terms of the loan require Betty DeRose to make semi-annual payments of $32,000 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