Crab Apple Tree Farm has a December 31 fiscal year end. The company has six notes payable outstanding on December 31, 2021, as follows:

1.

A 10-month, 5%, $40,800note payable issued on August 1, 2021. Interest is payable monthly on the first day of each month starting on September 1.

2.

A four-month, 4%, $20,400note payable issued on September 1, 2021. Interest and principal are payable at maturity.

3.

A six-month, 4.5%, $36,000note payable issued on November 1, 2021. Interest and principal are payable at maturity.

4.

A five-year, 3.5%, $84,000note payable issued on March 31, 2021. Crab Apple Tree Farm is required to pay $16,800plus interest on March 31 each year starting in 2022.

5.

A six-year, 5%, $172,800note payable issued on October 1, 2021. Crab Apple Tree Farm is required to pay $2,400plus interest on the first day of each month starting on November 1, 2021. All payments are up to date.

6.

A four-year, 5%, $52,800note payable issued on January 31, 2020. Crab Apple Tree Farm is required to pay $13,200every January 31 starting in 2021. Interest is payable monthly on the last day of each month, starting on February 28, 2020.

a) Calculate the current portion of each note payable.

b) Calculate the non-current portion of each note payable.

c) Calculate any interest payable at December 31, 2021.