II: (20 Points) Camden Biotechnology began operations in September 2021. The following selected tran actions relate to liabilities of the company for September 2021 through March 2022. Camden's fiscal year ends on December 31. Its financial statements are issued in April. The company uses IFRS as an accounting framework. 2021 (a) On September 5, opened checking accounts at Second Commercial Bank and negotiated a short-term line of credit of up to $15,000,000 at the bank's prime rate (10.5% at the time). The company will pay no commitment fees