Jim's Bank had $4,267,000 of bonds payable due in 2017. Prior to 12/31/2016, Jim refinanced $1,088,500 of the bonds to mature in 2027. On January 15, 2017, Tim refinanced another $1,288,400 of the bonds to mature in 2024. Jim issued its financial statements on February 1, 2017. On February 15, 2017, Jim refinanced the remaining amount of the bonds to mature in 2025. In its 2016 financial statements, under IFRS Jim should show

Current bonds payable of: $____________________