On December 31, 2017, Sheffield Company has $6,982,000 of short-term debt in the form of notes payable to Gotham State Bank due in 2018.On January 28, 2018, Sheffield enters into a refinancing agreement with Gotham that will permit it to borrow up to 4% of the gross amount of its accounts recelvable. Receivables are expected to range between a low of $5,982,000 in May to a high of $7,980,000 in October during the year 2018. The interest cost of the maturing short-term debt is 15% and the agreement calls for a fluctuating interest at 1% above the prim e rate on notes due in 2022. Sheffleld's December 31, 2017, balance sheet is issued on February 15, 2018. Prepare a partial balance sheet for Sheffield at December 31, 2017, showing how its $6,982,000 of short-term debt should be presented. (Enter account name only and do not provide descriptive information.) SHEFFIELD COMPANY Partial Balance Sheet December 31, 2017 Current Liabilities Notes Payable Long-term Debt Notes Payable