On december 31, 2018, l inc. had a $2,400,000 note payable outstanding, due july 31, 2019. l borrowed the money to finance construction of a new plant. l planned to refinance the note by issuing long-term bonds. because l temporarily had excess cash, it prepaid $590,000 of the note on january 23, 2019. in february 2019, l completed a $3,900,000 bond offering. l will use the bond offering proceeds to repay the note payable at its maturity and to pay construction costs during 2019. on march 13, 2019, l issued its 2018 financial statements. what amount of the note payable should l include in the current liabilities section of its december 31, 2018, balance sheet?
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On december 31, 2018, l inc. had a $2,400,000 note payable outstanding, due july 31, 2019. l borrowe...
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