On January 2, 2020, Brook Company acquired machinery by issuing a 5%, $332,000 note due in 5 years on December 31, 2024. Annual payments are $77,848 each December 31. The payment schedule is: Year 2020 2021 2022 2023 2024 Annual Payment $77,848 77,848 77,848 77,848 77,848 Principal Portion of Payment $61,248 64,310 67,526 70,902 68,014 Interest Portion of Payment $16,600 13,538 10,322 6,946 9,834 Principal Balance at Year-End $270,752 206,442 138,916 68,014 Required: 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.) December 31, 2021 2022 2020 2023 Current liabilities: Current portion of non-current debt Interest payable Non-current liabilities: Long-term debt