Hai-Inkam Bhd (HIB) provided the following information related to the liability of the company on 31 December 2022: 1. The company reports a note payable amounting to RM45,000, which is due on 31 August 2023. The company has come into agreement with the creditor on refinancing the debt, which is due on 15 January 2024. The related agreement was signed on 1 January 2023.Assume that the aggrement on debt refinancing was signed on 30 December 2022. (i) Explain how Hai-Inkam Bhd reports the liability ; and (ii) Provide THREE (3) conditions to be fulfilled to justify your answer in (i)