Generally accepted accounting principles require that the principal amount due in the upcoming ear on long-term debt be presented as a current liability on the balance sheet. This requires the accountant to make a journal entry to remove the current year’s principal from the long-term liabilities and record it as a current liability. This entry reduces the long-term liabilities and increases the current liabilities. You are the bookkeeper for Southern Tools. Southern Tools has a bank loan that requires a current ratio of 1.5 to 1. The owner has asked that you not make the adjusting entry to take the current portion from the long-term liabilities. You know if you make the adjusting entry the bank will probably require the entire amount of Southern Tools’ loan to be repaid immediately. What should you do?