On January 2, 2020, Brook Company acquired machinery by issuing a 4%, $374,000 note due in 5 years on December 31, 2024. Annual payments are $84,175 each December 31. The payment schedule is: Year 2020 2021 2022 2023 2024 Annual Payment $84,175 84,175 84, 175 84,175 84,175 Principal Portion of Payment $69,215 71,984 74,863 77,857 80,081 Interest Portion of Payment $14,960 12,191 9,312 6,318 4,094 Principal Balance at Year-End $304,785 232,801 157,938 80,081 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 2023 2020 Current liabilities: Current portion of non-current debt Interest payable Non-current liabilities: Long-term debt