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The following is a partial adjusted trial balance for Frobisher Limited, as at December 31, 2020: Debit Income tax payable Bonds payable, due 2032 Notes payable, due 2025 Wages payable Unearned revenue Interest payable Accounts payable Bank loan payable, due 2023 Credit $4,600 86,000 49,000 2,300 140,000 16,500 85,000 35,000 The bank loan is repayable in annual instalments of $2,400 plus interest to be paid on December 31 each year. The 2020 payment was made as required Prepare, in good form, the liabilities section of the statement of financial position for Frobisher Limited as at December 31, 2020, Frobisher Ltd. Statement of Financial Position (partial) Liabilities 1