On July 1, 2017, Martinez Manufacturing Co. issued a five-year note payable with a face amount of $300,000 and an interest rate of 10 percent. The terms of the note require Martinez to make five annual payments of $60,000 plus accrued interest, with the first payment due June 30, 2018. With respect to the note, the current liabilities section of Martinez' December 31, 2017, balance sheet should include

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