On December 1, 2021, your company borrowed $21,000, a portion of which is to be repaid each year on November 30. Specifically, your company will make the following principal payments: 2022, $2,800; 2023, $4,200; 2024, $5,600; and 2025, $8,400. Show how this loan will be reported in the December 31, 2022 and 2021 balance sheets, assuming principal payments will be made when required. Balance Sheet (Partial) As of December 31 2022 2021 Current Liabilities Current Portion of Long-term Debt $ 2,800 $ 0 Current Liabilities Long-term Debt 18,200 21,000 Total Liabilities $ 21,000 $21,000