AC 501-There are four different situations related to Mckee plc

There are four different situations related to Mckee plc debt obligations. Mckee's next financial reporting date is December 31, 2018. The financial statements are authorized for issuance on March 1, 2019. Here are the situations:

Mckee has a debt obligation maturing on December 31, 2021. The debt is callable on demand by the lender at any time.

Mckee also has a long-term obligation due on December 1, 2020. On November 10, 2018, it breaches a covenant on its debt obligation and the loan becomes due on demand. An agreement is reached to provide a waiver of the breach on December 8, 2018.

Mckee has a long-term obligation of £400,000, which is maturing over 4 years in the amount of £100,000 per year. The obligation is dated November 1, 2018, and the first maturity date is November 1, 2019.

Mckee has a short-term obligation due February 15, 2019. Its lender agrees to extend the maturity date of this loan to February 15, 2021. The agreement for extension is signed on January 15, 2019.

????

How are each of these debt obligations reported on Mckee's statement of financial position on December 31, 2018?