multiple choice. please answer all parts. thank you

At the beginning of the yeat, your company botrows $24,800 by signing a four-year promissory note that states an annual interest rate of su\% plus principal repiryments of $6,200 each year, Interest is paid at the end of the second and fourth quarters, whereas ptincipal payments are due at the end of each year. How does this new promissory nate affect the current and non-curent liability amounts reported on the classified balance sheet prepared at the end of the first quarter? Mutiplo Choice Increane current ligbities by 52,480 , increase son-cartent liabines by 524,800 increste curem labotes tiy 362000 , notase noncured liablites by 374.500 Assume Zap industries reported the following adjusted account balances at year-end. Assume the company recorded no wite-offs or recoveries during 2021. What was the amount of Bad Debt Expense reported in 2021? Mutple Choike $67300 588,000 529400 $14700