On January 1, 2021, the Merit Group issued to its bank a $60 million, five-year installment note to be paid in five equal payments at the end of each year. Installment payments of $14.244 million annually include interest at the rate of 6.0%. Required: What would be the amount(s) related to the note that Merit would report in its statement of cash flows for the year ended December 31, 2021
