Current Portion of Long-Term Debt Connie's Bistro, Inc. reported the following information about its long-term debt in the notes to a recent financial statement: Long-term debt is comprised of the following: December 31 Current Year Preceding Year Total Notes payable $648,000 $356,400 Less current portion (187,900) (175,000) Long-term debt $460,100 $181,400

a. How much of the notes payable was disclosed as a current liability on the current year's December 31 balance sheet?

b. How much did the total current liabilities change the preceding year and the current year as a result of the current portion of long-term debt? Will it increase or decline?

c. If Connie's Bistro did not issue additional long-term debt next year, what would be the total notes payable on December 31 of the upcoming year?