Nicole’s Yogurt Shoppe, Inc. has two liabilities on January 1, 2106 First, she owes $20,000 on a vehicle loan with payments of $1,000 per month (no interest for this problem). Second, she owes $160,000 on a building loan where the monthly payment is $1,400 per month (no interest for this problem). Calculate the current and long term liabilities for each loan at two different dates: January 1, 2016, and December 31, 2016.