Muple Choice At the beginning of the year your company borrows $25,500 by signing a five-year promissory note that stimes on annuel interest rate of 9% plus principal repayments of $5100 each year leterest is paid at the end of the second and fourth quarters, whereas principal payments are due at the end of each year. How does this new promissory note affect the current and non-current oblity amounts reported on the classified balance sheet prepared at the end of the first quarter? OOOO cubes by $5,67375; increase on cuent bites by $20,400 incuentes by $2.295, increase scument labies by $25.500 cement abides by $5,67375 increase non-cument labby $25.500 create conant abisies by $57375inowe not-cut lubabies by $25.500