Bramble Inc. received a five-year bank loan bearing interest at 7% with principal and interest instalment payments due annually. The following instalment payment schedule is partially completed: What are the current and non-current portions of the loan at the end of the third annual period? Current portion $ Non-current portion $ Cash Payment Interest Expense Reduction of Principal Interest Period Issue date 1 Principal $19,512 5600 $13,912 2 295 4,626 14886 3 19512 1584 15,928 4 19512 2,469 17043 5 19512 1,281 18,231 HA Hrana Interest Expense Reduction of Principal Principal Balance $80,000 66,088 5600 $13,912 14886 51.202 4,626 35274 3584 15.928 17043 18.231 2,469 18.231 1,281