COMPANY, INC BALANCE SHEET as of December 31, 2022 ASSETS CASH $97,500 15% ACCOUNTS RECEIVABLE $552,500 85% TOTAL ASSETS $650,000 100% LIABILITIES ACCOUNTS PAYABLE $78,000 12% NOTES PAYABLE $ % TOTAL LIABILITIES 50% EQUITY TOTAL EQUITY $325,000 50% TOTAL LIABILITIES + EQUITY 100% Based on the information shown, what is the correct amount and percentage of notes payable