2. As a part-time job you're working as a bookkeeper for the owner of a local business. What a mess-big manilla envelopes full of invoices, receipts, and hastily scribbled notes. You're trying to develop an SFP, and in doing so come across a $125,000 loan the owner took out in 2016 at 10% interest, with a promise to pay back $267,000 when the loan came due. Is this still an active loan or not? What must be the length of the loan and should it be listed on the SFP