On December 31, 2017 Marigold Company had $1.094,000 of short-term debt in the form of notes payable due February 2, 2018. On January 21, 2018, the company issued 24,000 shares of its common stock for $28 per share, receiving $672,000 proceeds after brokerage fees and other costs of Issuance. On February 2, 2018, the proceeds from the stock sale, supplemented by an additional $422,000 cash, are used to liquidate the $1,094,000 debt. The December 31, 2017, balance sheet is issued on February 23, 2018 Show how the $1.094,000 of short-term debt should be presented on the December 31, 2017, balance sheet. (Enter account name only and do not provide descriptive information) Marigold Company Partial Balance Sheet December 31, 2017