The following is a partial adjusted trial balance for Frobisher Limited, as at December 31, 2020 Debit Credit 54600 95.000 51.000 3.200 Income tax payable Bonds payable que 2002 Notepay, due 2025 Wages payable Uneamedrove Interest payable Accounts payabi Bank loan payable, due 2023 549,000 21.500 2.500 21,000 The bank loan is repayable in annual instalments of $2,500 plus interest to be paid on December 31 each year. The 2020 payment was made as required. Prepare, in good form, the liabilities section of the statement of financial position for Frobisher Limited as at December 31, 2020. Frobisher Ltd. Statement of Financial Position (partial) List