Carla Vista Co. has two notes payable outstanding on December 31, 2021, as follows: (a) (b) A five-year, 5.8%, $93,000 note payable issued on August 31, 2021. Carla Vista Co. is required to pay $18,600 plus interest on August 31 each year starting in 2022. A four-year, 5.3%, $139,200 note payable issued on September 30, 2021. Carla Vista Co. is required to pay $2,900 plus interest at the end of each month starting on October 31, 2021. All payments are up to date. Calculate the amount of each note to be included in current and non-current liabilities on Carla Vista Co. December 31, 2021, balance sheet. Ignore interest. (a) (b) Current liability $ $ Non-current liability $