On December $1,2021,$ your company borrowed $$36,000,$ a portion of which is to be repaid each year on November $30.$ Specifically, your company will make the following principal payments: $2022,$$$4,800$;$2023,$$$7,200$;$2024,$$$9,600$; and $2025,$$$14,400.$ Show how this loan will be reported in the December $31,2022$ and $2021$ balance sheets, assuming principal payments will be made when required.

$\backslash$table$[[$Balance Sheet $($Partial$)],[,$As of December $31,,],[,2022,2021,],[,,,],[,,,],[,,,],[,,,],[,,,],[$Total Liabilities,,,$]]$