... authorized for issuance on April 1, 2 011 Liability of $50,000 Refinance completed Liability due for payment Statement Issuance Dec 31, 2 010 Feb 1, 2 011 Mar 1, 2 011 Apr 1, 2 011 13 -22 LO Explain the classification ... for issuance on March 31, 2 011 Refinance completed Liability of $12 0,000 Liability due for payment Statement Issuance Dec 18 , 2 010 Dec 31, 2 010 Feb 15 , 2 011 Mar 31, 2 011 13 -24 LO Explain the classification ... issuance on March 31, 2 011 Refinance completed Non-Current Liability of $12 0,000 Dec 18 , 2 010 Dec 31, 2 010 13 -25 Since the agreement was in place as of the reporting date (December 31, 2 010 ), the obligation...