Braylon Brands, Inc. borrowed $ 2,000,000 from Home Town Bank. The note payable had a term of five years and carried a 6% coupon interest. Due to an inadequate credit score, Braylon Brands agreed to several restrictive debt covenants. The debt agreement requires the company to maintain a 3- to- 1 working capital ratio. Home Town Bank’s review of the company’s year- end financial statements indicated that Bray-lon only achieved a working capital ratio of 2 to 1. As a result, Home Town Bank will call in the loan within three months of the balance sheet date. Prepare the journal entry to record the call on the debtor’s financial statements.