On January 2, 2020, Brook Company acquired machinery by issuing a 3%, $352,000 note due in 5 years on December 31, 2024. Annual payments are $77,815 each December 31. The payment schedule is: Principal Portion Principal Balance Annual Year Payment of Payment 2020 $77,815 $67,255 2021 77,815 69,273 2022 77,815 71,351 2023 2024 77,815 73,491 77,815 70,630 Required: Interest Portion of Payment $10,560 at Year-End $284,745 8,542 6,464 215,472 144,121 4,324 7,185 70,630 0 Using the information provided, complete the following liabilities section of Brook Company's balance sheet at December 31: (Leave no cells blank - be certain to enter "O" wherever required.) Current liabilities: Current portion of non-current debt Interest payable Non-current liabilities: Long-term debt December 31, 2020 2021 2022 2023