On January 1, 2014, Vision Consulting Inc. borrowed $145,000 from the bank. Interest in calculated at the rate of 10% and the term of the note is four years Four equal annual payments will be made in the amount of $46,690 each December 31 The payment schedule is shown below: Your 2014 2015 2016 2017 Annual Principe Portion or Payment Payment 46,000 31,800 46,690 35,079 46.690 38,587 46.690 42.444 Interest Portion or Payment 14,800 11.611 8,103 Principiant Year End 116,110 81,031 42444 0 4246 a) Show how Vision Consulting Inc. will show the note on the year-end December 31, 2014 balance sheet Liabilities Current Liabilities: (Select one) Long Term Liabilities (Select one) b) Show how Vision Consulting Inc. will show the note on the year-end December 31, 2015 balance sheet Liabilities Current Liabilities: (Select ono) Long Torm Liabilities Select one)