Can you please assist with 2 questions. Im trying my best to understand. Thanks

6:04 GLOOM ON all 74% You . . . Just now Question 2 Mel's Building Centre has three obligations outstanding on December 31, 2021, as follows: 1. Six-year, $ 75,000, 5%, note payable issued on December 31, 2019. Mel's Building Centre is required to pay $ 12,500 plus interest on December 31 each year starting in 2020. 2. Five-year, $ 90,000, 4.5%, note payable issued on November 30, 2020. Mel's Building Centre is required to pay $ 1,500 plus interest at the end of each month starting on December 31, 2020. 3. Twenty-year, $ 600,000, 3.75%, mortgage payable issued on April 1, 2004. Mel's Building Centre is required to pay $ 2,500 plus interest at the end of each month starting on May 1, 2004. Instructions Calculate the amount of each note to be included in current and non-current liabilities on Mel's Building Centre December 31, 2021, balance sheet. Ignore interest. III O A6:06 f OM . 73% You . . . Just now Question 1 Haas Technologies' payroll for the monthly pay period ended September 25 amounted to $ 224,000. The following deductions were withheld from the employees' salaries and wages: Federal and provincial income taxes.......... .... $ 62,900 CPP ...... 11,088 El....... 3,718 Union dues...... . .... 2,500 Charitable donations....... 1,000 Instructions Prepare the journal entry to record the monthly payroll ended September 25 and also the employer's benefits expense on the payroll. III O A