Practice Brief Exercise 13-2 At December 31, 2017 (the end of the fiscal year), Swifty Corporation owes $2,360,000 on a note payable due January 31, 2018. If Swifty refinances the obligation by issuing a long-term note on February 20, 2018 and using the proceeds to pay off the note due January 31, how much of the $2,360,000 should be reported as a current liability at December 31, 2017? (Do not leave any answer field blank. Enter O for amounts.) Amount to be reported as a current liability at December 31, 2017 s If Swifty pays off the note on January 31, 2018, and then borrows $3,540,000 on a long-term basis on February 15, how much of the $2,360,000 should be reported as a current liability at December 31, 2017? (Do not leave any answer field blank. Enter O for amounts.) Amount to be reported as a current liability at December 31, 2017 s Click if you would like to Show Work for this question: Open Show Work