On September 1, 2021, Southwest Airlines borrows $39.4 million, of which $68 million is due next year Show how Southwest Airlines would record the $39.4 million debt on its December 31, 2021, balance sheet (Enter your answers in dollars, not millions. For example, 55.5 million should be entered as 5,500,000.) 109 SOUTHWEST AIRLINES Partial Balance Sheet December 31, 2021 Current liabilities Current portion of long-term debit Long term abilities Notes payatilo Total abilities $ D