Jacky Co. has the following obligations at December 31, 2021 a. a 2-year note payable for $200,000, of which $50,000 is due for payment on December 31, 2022. b. salaries payable for November 2021 salaries of $25,000 c. accounts payable of $15,000 d. sales taxes payable of $5,000

Jacky Co.'s current liabilities at December 31, 2021 is:

Jacky Co.'s non-current liabilities at December 31, 2021 is: