Cullumber Company has two notes payable outstanding on December 31, 2021, as follows: (a) A five-year, 4.8%, $78,000 note payable issued on August 31, 2021. Cullumber Company is required to pay $15,600 plus interest on August 31 each year starting in 2022. (b) A four year, 4.9%, $163,200 note payable issued on September 30, 2021. Cullumber Company is required to pay $3.400 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 Cullumber Company' December 31, 2021, balance sheet. Ignore interest. Current liability Non-current liability