On January $1,2024,$ Ivanhoe Corp. borrows $$16,200$ by signing a $3-$year, $6\%$ note payable. The note is repayable in three annual fixed

principal payments on December $31$ of each year.

d$.$ What amounts would be reported as current and non$-$current in the liabilities section of Ivanhoe's balance sheet at December $31,2024?$