On January 1, 2014, Zcom Inc. borrowed $268,000 from the bank. Interest is 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 $84,546 each December 31. The payment schedule is shown below: Year 2014 2015 2016 2017 Annual Principal Portion of Payment Payment 84,546 57,746 84,546 63,521 84,546 69,873 84,546 76,860 Interest Portion of Payment 26,800 21,025 14,673 7,686 Principal Balance at Year-End 210,254 146,733 76,860 0 a) Show how Zcom 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 Zcom Inc. will show the note on the year-end December 31, 2015 balance sheet. Liabilities Current Liabilities: (Select one) Long Term Liabilities: (Select one)