On December 31,2022 , Beatle Company had an outstanding note payable totaling $240,000. The note is due in equal annual installments of $40,000 on January 1 of each of the lext 5 years. What is the current portion of long-term debt that should be reported on the December 31,2022 balance sheet? A $1,000 face value bond with a quoted price of 102 would sell for how much cash