had a 26000000 note payable outstanding, due july 31 borrowed the money to finance construction of a new plant. plannedto refinance the note by issuing long-term bonds. temporarily had excess cash, it prepaid 610,000 of the note on january 23 in february completed a 4100000 bond offering what amount of the note payable should include in the current liabilities section of its december 31 balance sheet g