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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 $3.900 98.000 43,000 3,000 142,000 18.000 84.100 21,000 The bank loan is repayable in annual instalments of $2.000 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. The bank loan is repayable in annual instalments of $2,000 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) For the Month Ended, December 31, 20. Liabilities Current Liabilities $ 3,900 3,000 142.000 Income Tax Payable Wages Payable Unearned Revenue Interest Payable Accounts Payabic 18,000 3000 2,000 171.900 Non-Current Liabilities Non-Current Liabilities $ Bonds Payable 98,000 Notes Payable 43,000 21.000 Bank Loan Payable 162.000 Current Liabilities