The owner of Alpine Golf Course Ltd., a local golf course, has just approached a bank for financing for its new business venture, the development of another course. On April 1, 2023, the bank lent the company $200,000 at an interest rate of 8%. The bank loan is payable over four years with annual payments of $60,384, principal and interest. The first payment is due March 31, 2024. The golf course's year end is March 31. Show the statement of financial position presentation for all accounts relating to the bank loan assuming that the company's year end was on April 30, 2024, instead of March 31, 2024.