On January 2, 2020. Brook Company acquired machinery by issuing a 5%, $324.000 note due in 5 years on December 31, 2024 Annual payments are $75.278 each December 31. The payment schedule is . Year 2020 2021 2022 2023 2024 Annual Payment $75,278 75,278 75, 278 75,278 25, 278 Principal Portion of Payant $99, 078 62,032 65,133 68,390 69, 367 Interest Portion of Payment $16,200 13,246 10, 145 6,888 5,911 Principal Balance at Yer End $264,922 202,890 137,757 69,367 Required: Using the information provided, complete the following liabilities section of Brook Company's balance sheet at December 31: (Leave no celis 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