Review both the "Long$-$term debt" and "Current portion of long$-$term debt" Balance Sheet accounts and Footnote $6$ of the Financial Statements and answer the following two questions.

a$)$ Are related fluctuations in line with expectation? Explain your thought process surrounding your response.

b$)$ Using the Substantive testing activities noted in the "Understanding the Financial Statement Audit" document linked on Canvas as a starting point $-->$ How might you plan to verify this balance as part of the audit plan?