Prepare the journal entry related to the notes payable for December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 125.) Date Account Titles and Explanation Dec. 31 eTextbook and Media List of Accounts Debit Credit Show the balance sheet presentation for this obligation for December 31, 2025. (Hint: Be sure to distinguish between the current and long-term portions of the note.) (Round answers to O decimal places, e.g. 125.) CHARLES Balance Sheet (Partial) $ EA