Presented below are four different situations related to McKee plc debt obligations. McKees financial reporting date is December 31, 2018. The financial statements are authorized for issuance on March 1, 2019

1. McKee has a debt obligation maturing on December 31, 2021. The debt is callable on demand by the lender at any time

2. McKee also has a long term obligation due December 1, 2020 on November 10, 2018 it breaches a covenant on its debt obligation and the loan becomes due on demand. An agreement is reached to provide a waiver of the breach on December 8, 2018

3. McKee has a long term obligation of 400,000 which is maturing over 4 years in the amount of 100,000 per year. The obligation is dates November 1, 2018 and the first maturity date is November 1, 2019

4. McKee has a short term obligation due February 15. 2019. Its lender agrees to extend the maturity date of this loan to February 15, 2021. The agreement for extension is signed on January 15, 2019

Indicate how each of these obligations is reported on McKees statement of financial position on December 31, 2019