The following is a partial adjusted trial balance for Frobisher Limited, as at December 31, 2020: Debit Income tax payable Bonds payable, due 2032 Notes payable, due 2025 Wages payable Unearned revenue Interest payable Accounts payable Bank loan payable, due 2023 Credit $3.700 98,000 50,000 2.200 152.000 18,000 81.100 29,000 The bank loan is repayable in annual instalments of $2,000 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