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The balance sheet at December 31, 2018, for Nevada Harvester Corporation includes the liabilities listed below: 8% bonds with a face amount of $51 million

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The balance sheet at December 31, 2018, for Nevada Harvester Corporation includes the liabilities listed below: 8% bonds with a face amount of $51 million were issued for $51 million on October 31, 2009, The bonds mature on October 31, 2029. Bondholders have the option of calling (demanding payment on) the bonds on October 31, 2019, at a redemption price of $51 million. Market conditions are such that the call is not expected to be a. sed b Management intended to refinance $14.4 million of its 8% notes that mature in May 2019 In early March, prior to the actual issuance of the 2018 financial statements, Nevada Harvester negotiated a line of credit with a commercial bank for up to $6.4 million any time during 2019. Any s will mature two years from the date of borrowing. e Noncallable 9% bonds with a face amount of $30.2 million were issued for $30.2 million on September 30, 1996, The bonds mature on September 30, 2019. Sufficient cash is expected to be available to retire the bonds at maturity. which Nevada Harvester's ratio of current assets to current liabilities falls below a contractual minimum of 1.7 to 1 and remains so for inventory levels will be reestablished during the first quarter of 2019. d. A $21 million 10% bank loan is payable on October 31, 2024 The bank has the right to demand payment after any fiscal year-end in six months. That ratio was 1,45 on December 31, 2018, due primarly to an intentional temporary decline in inventory levels. Normal Required: 1. For each liability listed above, what amount will be reported as a current liability on the December 31, 2018 balance sheet? 2. Prepare the liability section of a classified balance sheet for Nevada Harvester at December 31, 2018. Accounts accruals are $16 million. payable and Complete this question by entering your answers in the tabs below. For each liability listed above, what amount will be reported as a current liability on the December 31, 2018 balance sheet? (Enter your answers in millions (i.e., 5,500,000 should be entered as 5.5).) in

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