Suppose Nester Technologies borrowed $ 3 comma 000 comma 000 on December 31, 2019, by issuing a 7-percent, long-term debt that must be paid in four equal annual instalments plus interest commencing January 2, 2021. Required Insert the appropriate amounts in the following excerpts from the company's partial balance sheet to show how Nester Technologies should report its current and long-term liabilities for this debt