Exercise 13-9 On December 31, 2017, Nash Company has 57,053,000 of hort-term debt in the form of note: payable to Gotham State Bank due in 2018. On January 28, 2018, Nash enter into refinancing agrec ment with Gotham that will permit it to borrow up to 68% ofthe gross amount of its accounts receivable. Receivables are expected to range between low of S6,063 ,000 in May to high of $8,050,000 in October dunng the year 2018. The interest cost of the maturing short- term debt is 15%, and the new agreement calls for a fluctuating interest at 1% above the prime rate on notes due in 2022. Nash's December 31, 2017, balance sheet i issued on February 15, 2018. Preparepartial balance sheet for Nash at December 31, 2017, showing how its S7,053,000 of short-term debt should be presented. (Enter account name only and do not provide descriptive information.) NASH COMPANY Partial Balance Sheet Question Attempts: O of 7 used