Financial Reporting Analysis- Disclosures?

On July 1, 2005, Brown Sugar Outfitters Inc. borrowed $225,000 as a long term loan. The terms of the loan require that Brown Sugar pay interest and $75,000 of the principal on July 1, 2006, 2007 and 2008. The unpaid balance of the loan accrues interest at the rate of 10% per year. Brown Sugar Outfitters Inc. has a December 31 year-end.
e.Prepare the balance sheet extract to show the appropriate disclosures for the accrued interest and the current and long-term portions of the outstanding debt as of December 31, 2005.