Dreiling Company borrowed $322,000 on January 1, 2017, by issuing a $322,000, 7% mortgage note payable. The terms call for annual installment payments of $46,000 on December 31

Date	Account Titles & Explanation	Debit	Credit
Jan. 1, 2017	Cash	322,000
	Mortgage Payable		322,000
Dec. 31, 2017	Interest Expense	22,540
	Mortgage Payable	23,460
	Cash		46,000
Dec. 31, 2018	Interest Expense	20,898
	Mortgage Payable	25,102
	Cash		46,000

Indicate the a mount of mortgage note payable to be reported as a current liability and as a long-term liability at December 31, 2017.

Current Liability	$
Long-term Liability	$