On March 1, 2019, Enid Corporation borrowed $ 800,000 on a 30-year mortgage to purchase land and a building. The land and building are pledged as collateral on the mortgage , which has an interest rate of 6 percent compounded monthly . The payments of $ 4,800 are made at the end of each month, beginning on March 31, 2019. 1. The Current Portion of the Mortgage Payable as of March 31, 2 2019 is a. $ 320,000 b$ 9,114 c . $ 9,918 d. $ 10,718 2. The Non- Current Portion of the Mortgage Payable as of March 31, 2019 is : a . $ 320,000 b. $789,282 c . $ 480,000 d. $ 3, 429 3. The Non - Current Portion of the Mortgage Payable as of December 31 , 2019 is : a . $ 781,444 b . $ 780,552 c . $ 10,374