Wildhorse Co$.$ receives $$240000$ when it issues a $$240000,10\%$ mortgage note payable to finance the construction of a building at December $31,2022.$ The terms provide for annual installment payments of $$41000$ on december $31.$

$1.$ How much of the remaining balance of the mortgage note payable should be reported as a current and noncurrent liability on the December $31,2024$ balance sheet....?

$1$a$.$ Current portion of the mortgage note payable $=$

$1$b$.$ Noncurrent portion of mortgage note payable$=$