Quantic Corporation has the following items at December Year :

$ percent note payable, due March Year The company has reached an agreement with the bank to refinance the note for two years, but the refinancing has not yet been completed.

$ percent bonds payable, due December Year The company has violated an agreement with the bondholders to maintain a minimum balance in retained earnings, which causes the bonds to come due on January Year

$ overdraft on a bank account.

Related to these items, what amount should Quantic Corporation report as current liabilities on its December Year balance sheet, under USGAAP?

Related to these items, what amount should Quantic Corporation report as current liabilities on its December Year balance sheet, under IFRS?

Related to these items, what amount should Quantic Corporation report as current liabilities on its December Year balance sheet, under NIF?