At December 31, 2017, Headland Corporation owes $500,000 on a note payable due February 15, 2018. (If answer is zero, please enter 0, do not leave any fields blank.)

(a) If Headland refinances the obligation by issuing a long-term note on February 14 and using the proceeds to pay off the note due February 15, how much of the $500,000 should be reported as a current liability at December 31, 2017?
(b) If Headland pays off the note on February 15, 2011, and then borrows $1,000,000 on a long-term basis on March 1, how much of the $500,000 should be reported as a current liability at December 31, 2017?