CALCULATOR HESSAGE HY INSTRUCTOR FULL SCREEN PRINTER VERSION 4 BACK NORTH Exercise 13-09 On December 31, 2020. Avayal Company has $6,096,000 of short-term debt in the form of notes payable to Gotham State Bank due in 2021. On December 28, 2020, Avayal enters into a refinancing agreement with Gotham that will permit it to borrow up to 619 of the gross amount of its accounts receivable. Receivables are expected to range between a low of $5,095,000 in May to which of $7,002,000 in October during the year 2021. The interest cost of the maturing short term debt is 15%, and the new agreement calls for a fluctuating interest at 1 above the prime rate on notes do in 2025. Ayaya's December 31, 2020, balance sheet is issued on February 15, 2021. Prepare a partial balance sheet for Ayavaa December 31, 2020, showing how its $6,096,000 of short term debt should be presented. (Enter account name only and do not provide descritive AYAYAT COMPANY Partial Balance Sheet SHOW LIST OF ACCOUNTS