On January 2, 2020, Brook Company acquired machinery by issuing a 3%. $360,000 note due in five years on December 31, 2024. Annual payments are $78,608 each December 31. The payment schedule is: Year Annual Payment Principal Portion of Payment Interest Portion of Payment Principal Balance at Year-End 2020 $78,608 $67,808 $10,800 $292.192 2021 78,608 69.842 8.766 222,350 2022 78,608 71.937 6,671 150,413 2023 78,608 74,096 4,512 76,317 2024 78,608 76,317 2.291 -0- Required Using the information provided, complete the following liabilities section of Brook Company's balance sheet at December 31: December 31 2020 2021 2022 2023 Current liabilities: Current portion of non-current debt... Interest payable............. Non-current liabilities: Long-term debt