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K On March 1, 2025, Barker Services issued an 2% long-term notes payable for $23,000. It is payable over a 4-year term in $5,750 annual

K On March 1, 2025, Barker Services issued an 2% long-term notes payable for $23,000. It is payable over a 4-year term in $5,750 annual principal payments on March 1 of each year plus interest, begin notes payable be shown on the Balance sheet dated December 31, 2025?
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