4. On December 31, 2020, Largo, Inc. had a $400,000 note payable outstanding, due July 31, 2021. Largo also had substantial excess cash on that date and on January 12, 2021, Largo prepaid $150,000 of the note. In February 2021, Largo completed a $1,500,000 long term bond offering. Largo will use the bond offering proceeds to repay the remainder of the note payable at its maturity and to pay construction costs during 2021. On March 3, 2021, Largo issued its 2020 financial statements. What amount of the $400,000 note payable should Largo include in the current liabilities section of its December 31, 2020, balance sheet using US GAAP