On December 31, 2017, Stellar Company has $6,953,000 of short-term debt in the form of notes payable to Gotham State Bank due in 2018. On January 28, 2018, Stellar enters into a refinancing agreement with Gotham that will permit it to borrow up to 66% of the gross amount of its accounts receivable. Receivables are expected to range between a low of $5,950,000 in May to a high of $7,953,000 in October during the year 2018. The interest cost of the maturing short-term debt is 15%, and the new agreement calls for a fluctuating interest at 1% above the prime rate on notes due in 2022. Stellars December 31, 2017, balance sheet is issued on February 15, 2018. Prepare a partial balance sheet for Stellar at December 31, 2017, showing how its $6,953,000 of short-term debt should be presented. (Enter account name only and do not provide descriptive information.) STELLAR COMPANY Partial Balance Sheet : $ :