Only part D, only 3 accounts are used.

Current Attempt in Progress On July 1, 2020, Sunland Ltd. borrowed $16,000 by signing a two-year, 4% note payable. The note is payable in two annual instalments of $8,483 on June 30 . The company records adjusting journal entries annually at year end on December 31 . Record (1) the receipt of the $16,000 cash and the issue of the note on July 1,2020;(2) the accrual of interest on December 31 , 2020; (3) the first payment on June 30, 2021; and (4) the accrual of interest on December 31, 2021. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) What amount would Sunland report as current and non-current in the liabilities section of its statement of financial position on December 31, 2021? (Round answers to the nearest whole dollar, e.g. 5,255.) What amount would Sunland report as current and non-current in the liabilities section of its statement of financial December 31, 2021? (Round answers to the nearest whole dollar, e.g. 5,255.)