On December 30, 2025, a company issued a note payable of $72000, of which $14400 will be repaid each year. What is the proper classification of this note on the December 31, 2025 balance sheet? $14400 current liability; $57600 long-term liability Only the $14400 of current debt is shown on the balance sheet. Only the $57600 of long-term debt is shown on the balance sheet. O $14400 long-term liability; $57600 current liability