Let's address each part of the question step by step:
### a. Current Liability on the Current Year's December 31 Balance Sheet
To find how much of the long-term debt was disclosed as a current liability, we look at the current portion for the current year.
- Current portion for the current year: [tex]$178,400$[/tex] (in thousands)
Thus, the amount of long-term debt disclosed as a current liability on the current year's December 31 balance sheet is:
[tex]\[
\$178,400 \text{ (in thousands)}, \text{ which is } \$178.4 \text{ million}
\][/tex]
Answer: [tex]$\boxed{178.4}$[/tex] million
### b. Change in Total Current Liabilities Between the Preceding Year and the Current Year
To determine how much the total current liabilities changed due to the current portion of long-term debt, we subtract the current portion of the preceding year from the current portion of the current year.
- Current portion for the current year: [tex]$178,400$[/tex] (in thousands)
- Current portion for the preceding year: [tex]$166,100$[/tex] (in thousands)
Change in current liabilities:
[tex]\[
\$178,400 - \$166,100 = \$12,300 \text{ thousand, which is } \$12.3 \text{ million}
\][/tex]
Answer: [tex]$\boxed{12.3}$[/tex] million
### c. Total Long-Term Debt on December 31 of the Upcoming Year
Assuming no additional long-term debt is issued next year, the total long-term debt at the end of the upcoming year would be the long-term debt after subtracting the current portion due next year.
- Long-term debt for the current year: [tex]$436,800$[/tex] (in thousands)
- Current portion for the current year: [tex]$178,400$[/tex] (in thousands)
Total long-term debt at the end of the upcoming year:
[tex]\[
\$436,800 - \$178,400 = \$258,400 \text{ thousand, which is } \$258.4 \text{ million}
\][/tex]
Answer: [tex]$\boxed{258.4}$[/tex] million
