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At the financial statement date of December 31, 2014, the liabilities outstanding of pollard coporation included the following: Cash dividends on common stock $40,000 payable on January 15, 2015, Note payable to wabaso State Bank, $470,0000, due January 20, 2015, Serial bonds, $1,400,000 of which $350,000 mature during 2015, Note payable to Orlando National Bank, $300,000, due on January 27, 2015, The following transactions occurred early in 2015: January 15: The cash dividends on the common stock were paid January 20: The note payable to Wabaso State Bank was paid January 25: The corporation entered into a financing agreement with Wabaso State Bank, enabling it to borrow up to $500,000 at any time through the end of 2017. Amounts borrowed under the agreement would bear interest at 1% above the bank's prime rate and would mature 3 years from the date of the loan. The corporation immediately borrowed $400,000 to replace the cash used in paying its January 20 note to the bank. January 26: 40,000 shares of common stock were issued for $350,000. $300,000 of the proceeds was used to liquidate the note payable to Orlando National Bank. February 1: The financial statement for 2014 were issued. Instructions Prepare a partial balance sheet for pollard Corporation, showing the manner in which the above liabilities should be presented at December 31, 2014. The liabilities should be properly classified between current and long-term, and appropriate note disclosures should be included. The financial statements will not be issued until March. At the financial statement date of December 31, 2014, the liabilities outstanding of pollard coporation included the following: Cash dividends on common stock $40,000 payable on January 15, 2015, Note payable to wabaso State Bank, $470,0000, due January 20, 2015, Serial bonds, $1,400,000 of which $350,000 mature during 2015, Note payable to Orlando National Bank, $300,000, due on January 27, 2015, The following transactions occurred early in 2015: January 15: The cash dividends on the common stock were paid January 20: The note payable to Wabaso State Bank was paid January 25: The corporation entered into a financing agreement with Wabaso State Bank, enabling it to borrow up to $500,000 at any time through the end of 2017. Amounts borrowed under the agreement would bear interest at 1% above the bank's prime rate and would mature 3 years from the date of the loan. The corporation immediately borrowed $400,000 to replace the cash used in paying its January 20 note to the bank. January 26: 40,000 shares of common stock were issued for $350,000. $300,000 of the proceeds was used to liquidate the note payable to Orlando National Bank. February 1: The financial statement for 2014 were issued. Instructions Prepare a partial balance sheet for pollard Corporation, showing the manner in which the above liabilities should be presented at December 31, 2014. The liabilities should be properly classified between current and long-term, and appropriate note disclosures should be included. The financial statements will not be issued until March