On September 1, 2021, Southwest Airlines borrows $39.5 million, of which $7.0 million is due next year. Show how Southwest Airlines would record the $39.5 million debt on its December 31, 2021, balance sheet. (Enter your answers in dollars, not millions. For example, $5.5 million should be entered as 5,500,000.)

SOUTHWEST AIRLINES Partial Balance Sheet December 31, 2021 Current liabilities: Current portion of long-term debt Long-term liabilities: Notes payable Total liabilities