On January 1, 2026, Gli-Y23 Company borrowed $400,000 from the bank. The loan is a 10-year note payable that requires semi-annual payments of $47,000 every June 30 and December 31, beginning June 30, 2026. Assume the loan has a 20% interest rate, compounded semi-annually. Calculate the amount of the note payable at December 31, 2026 that would be classified as a current liability. On January 1, 2026, Gli-Y23 Company borrowed $400,000 from the bank. The loan is a 10-year note payable that requires semi-annual payments of $47,000 every June 30 and December 31, beginning June 30, 2026. Assume the loan has a 20% interest rate, compounded semi-annually. Calculate the amount of the note payable at December 31, 2026 that would be classified as a current liability