On December 31, 2023, Bramble Corporation has $8.65 million of short-term debt in the form of notes payable that are due in 2024 to Provincial Bank. On January 28, 2024, Bramble enters into a refinancing agreement with the bank that permits it to refinance its debt by up to 59% of the gross amount of its accounts receivable. Receivables are expected to range between a low of $5.4 million in February and a high of $7.0 million in October during 2024 . The interest cost of the maturing short-term debt is 16%, and the new agreement calls for a fluctuating interest rate at 2% above the prime rate (currently prime is 8% ) with the notes due in 2025 . Bramble informed the bank that it wishes to refinance as much of its debt as possible prior to its December 31, 2023 balance sheet being issued on February 15, 2024. (a) Assuming that Bramble follows ASPE, prepare a partial balance sheet for Bramble at December 31, 2023, that shows how its $8.65 million of short-term debt should be presented