Consider the following four the independent situations: Needy Company borrowed $300,000 from Provincial Bank on August 1, 2023, and signed a note, payable on April 30, 2024. The annual interest rate of 8 percent on the principal amount must be paid every three months. The company made the required interest payments) during 2023. For the independent situation, identify the account title(s) and compute the amount(s) of the liabilityies) that should be reported on each company's statement of financial position as at December 31, 2023