On January 1, 2019, ABC Company borrowed $100,e08 from the bank. The loan is a 15-year note payable that requires annual payments of $13,000 every December 31, beginning December 31, 2019. Assume the loan has an interest rate of 10% compounded annually. A) Calculate the balance in the note payable account at December 31, 2021. B) Calculate the amount of the note payable at December 31, 2021 that would be classified as a current liability