On December $1,2021,$ your company borrowed $$33,000,$ a portion of which is to be repaid each year on November $30.$ Specifically, your company will make the following principal payments: $2022,$$$4,400$;$2023,$$$6,600$;$2024,$$$8,800$; and $2025,$ $$13,200.$ 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 $31],[,2022,2021],[,,],[,,],[,,],[,,],[,,],[7,,],[$Total Liabilities,,$