cullumber lake corp issues a $672000,4-$year $3\%$ note payable on march $312024.$ the terms provide for fixed principal payments annually of $168000.$ prepar the journal entries to record the note on March $31,2024$ and the first payment on March $31,2025.$ Also show the balance sheet presentation of the current and non current liabilities related to the note as at march $31,2025$