Question 2 Gagasan Bhd has a RM50,000 short-term obligation due on 1 March 2021. The company discussed with its lender whether the payment could be extended to 1 March 2023, provided the company agrees to provide additional collateral. An agreement is reached on 1 February 2021 to change the loans terms to extend the obligation's maturity to 1 March 2023. The financial reporting date is 31 December 2020 and the financial statements are authorized for issuance on 1 April 2021. How this transaction should be reported at 31 December 2020 in Gagasan Bhd's statement of financial position