Company \(X\) has borrowed \(\$ 100,000\) from the bank to be repaid over the next five years, with payments beginning next month. Which of the following best describes the presentation of this debt in the balance sheet as of today (the date of borrowing)?

a. \(\$ 100,000\) in the Long-Term Liability section.

b. \(\$ 100,000\) plus the interest to be paid over the five-year period in the Long-Term Liability section.

c. A portion of the \(\$ 100,000\) in the Current Liability section and the remainder of the principal in the Long-Term Liability section.

d. A portion of the \(\$ 100,000\) plus interest in the Current Liability section and the remainder of the principal plus interest in the Long-Term Liability section.