On December 31, 2020. Flounder Company has $6,933,000 of thort-termi debt in the forin of notes payable to Gotham State Bank due in 2021. On December 28.2020. Flounder enters into a refinancing agreement with Cotham that will permit it to borrow up to 67 o of the gross amount of its accounts recehable. feceivables are expected to range betwen a low of 55.923 .000 in May to a high of 57.934,000 in October during the yoar 2021. The interest cost of the maturing short-term deht is 15\%, and the new alpeement calls far a fluctuating interest at 1% above the peime rate on notes due in 2025. Flounder's December 31, 2020, balancesheet is bsued on February 15,2021 Prenare a partial bulance sheet for Flounder at December 31.2020 , hapwire howits 56.439 .000 of short-tern debe should be oreiented (Enter account name only and do not provide descripeiveinformodion) Prepare a partial balance sheet for Flounder at December 31, 2020, showing how its $6,933.000 of short-term debt should be fresented, (Enter account nome only and do not provide descriptive information)