Complete Problem 4-4A on page 315 and Problem 4-5A on page 316 on a piece of paper and then answer the following questions. What is the current portion of the Long-Term Notes Payable? What is the opening balance of the Owners' Capital account at January 1, 2020?... In Step 3 of the closing entries what was the amount posted to the Capital account to close out the Income Summary? In step one of closing entry what was the total amount posted to the income summary account when closing he revenue accounts?