The following is a partial adjusted trial balance for Frobisher Limited, as at December 31, 2020: Debit Credit $4.700 94.000 48,000 Income tax payable Bonds payable, due 2032 Notes payable, due 2025 Wages payable Unearned revenue Interest payable 2.200 141.000 15,500 Accounts payable 84,600 Bank loan payable, due 2023 26,000 The bank loan is repayable in annual instalments of $2,900 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