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 Braylon 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 effect of the call on the debtor’s financial statements under IFRS.