$($LO $4)$ K On November $1,2024,$ SSNL Company borrows $$120,000$ cash from the bank and issues a two$-$year, $4\%$ note payable. SSNL must make payments of $$5,000$ plus interest at the end of each month. On December $31,2024,$ what amount will be included in current and in non$-$current liabilities on the balance sheet?

$\backslash$table$[[,$Current Liabilities,Non$-$current Liabilities$],[$a$.,$$$60,000,$$$50,000$