Q10.18: Richland Feed Company borrowed $75,000 on February 1, 2020, from Univest Bank by signing a $125,000, 12%, 5-year note. The note specifies that on January 31 of each year, Richland should pay $25,000 beginning January 1, 2021. The full amount of interest is due January 1, 2025. How much should Richland Feed report as a current liability in the financial statements at December 31, 2021? A $25,000 B $50,000 50 D $125,000