On January 2, 2020, Brook Company acquired machinery by issuing a 5%, $350,000 note due in 5 years on December 31, 2024. Annual payments are $81,099 each December 31. The payment schedule is: Year 2020 2021 2022 2023 2024 Annual Payment $81,999 81,099 81,099 81,099 81,099 Principal Portion of payment $63,599 66,779 70,118 73,624 75,880 Interest Portion of Payment $17,500 14,320 18,981 7,475 5,219 Principal Balance at Year-End $286,401 219,622 149,504 75,880 Required: Using the information provided, complete the following liabilitles section of Brook Company's balance sheet at December 31 (Leave no cells blank.be certain to enter "0" wherever required.) December 31, 2021 2022 2020 2023 Current liabilities: Current portion of non-current debt Interest payable Non-current liabilities: Long-term debt