Ivanhoe Company borrowed \\( \\$ 314,000 \\) on January 1,2022 , by issuing a \\( \\$ 314,000,10 \\% \\) mortgage note payable. The terms call for annual installment payments of \\( \\$ 55,000 \\) on December 31 . Indicate the amount of mortgage note payable to be reported as a current liability and as a long-term liability at December 31, 2022. Current liability \\( \\quad \\$ \\) Long-term liability \\( \\quad \\$ \\)