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SING CODIFICATION (plus $20,000 cash it already has on hand) to repay the note payable on March 6. The head accountant says "I'm not sure how to classify the $100,000 note payable on the December 31, 2016, balance sheet. Check this out for me." Directions Research the related generally accepted accounting principles and prepare a short .9 Researching GAAP Situation You are the assistant accountant for Tyler Corporation. It is mid-January 2017 and youu are helping to prepare Tyler's balance sheet for December 31, 2016. Tyler will publish this balance sheet on March 1, 2017, after the auditors have completed their work. Tyler has a S100,000 note payable that was issued in 2015 and that is due March 6, 2017. On January 5, 2017, Tyler sold 2,000 shares of its S10 par common stock for $80,000. Its intent is to use these proceeds memo to the head accountant that explains how Tyler should report the $100,000 note payable on its December 31, 2016, balance sheet