record the transaction

P³ had borrowed $10,000,000 in 2015 and the principal amount of that note is coming due in 2022. In January 2022, P³ uses $2,000,000 in cash and borrows $8,000,000 (due in 2028) to pay off the $10,000,000 loan due in 2022. The loan arrangement is almost complete prior to the publication of the 2021 financial statements. Indicate the amount of the $10,000,000 debt that would listed on the 2021 financial statements as long-term debt? As current debt?