The balance sheet at December 31, 2013, for Nevada Harvester Corporation includes the liabilities listed below:

a. 10% bonds with a face amount of $35 million were issued for $35 million on October 31, 2004. The bonds mature on October 31, 2024. Bondholders have the option of calling (demanding payment on) the bonds on October 31, 2014, at a redemption price of $35 million. Market conditions are such that the call is not expected to be exercised.

b. Management intended to refinance $9 million of its 7% notes that mature in May 2014. In early March, prior to the actual issuance of the 2013 financial statements, Nevada Harvester negotiated a line of credit with a commercial bank for up to $4 million any time during 2014. Any borrowings will mature two years from the date of borrowing.

c. Noncallable 10% bonds with a face amount of $16 million were issued for $16 million on September 30, 1988. The bonds mature on September 30, 2014. Sufficient cash is expected to be available to retire the bonds at maturity.

d. A $27 million 6% bank loan is payable on October 31, 2019. The bank has the right to demand payment after any fiscal year-end in which Nevada Harvesters ratio of current assets to current liabilities falls below a contractual minimum of 1.7 to 1 and remains so for six months. That ratio was 1.45 on December 31, 2013, due primarily to an intentional temporary decline in inventory levels. Normal inventory levels will be reestablished during the first quarter of 2014.

1. Prepare the liability section of a classified balance sheet for Nevada Harvester at December 31, 2013. Accounts payable and accruals are $16 million

Current liabilities:

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currently maturing portion of long term debt:

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Total current liabilities:

Long term debt:

currently maturing debt classified as long term:

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Long term liabiities:

Total liabilities: