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Question 2 [5 points] On January 1, 2014, Vision Consulting Inc. borrowed $147,000 from the bank. Interest is calculated at the rate of 10% and the term of the note is four years. Four equal annual payments will be made in the amount of $46,374 each December 31. The payment schedule is shown below: Year 2014 2015 2016 2017 Annual Principal Portion of Payment Payment 46,374 31,674 46,374 34,841 46,374 38,325 46,374 42,160 Interest Portion of Payment 14,700 11,533 8,049 4,214 Principal Balance at Year-End 115,326 80,485 42,160 0 a) Show how Vision Consulting Inc. will show the note on the year-end December 31, 2014 balance sheet. Liabilities Current Liabilities: (Select one) Long Term Liabilities: (Select one) b) Show how Vision Consulting Inc. will show the note on the year-end December 31, 2015 balance sheet. Liabilities Current Liabilities: (Select one) Long Term Liabilities: (Select one)