13- On January 1, 2005, Marks Brothers owes National Bank $10,000 payable over one year, Shoe Shine Heaven owes Seacoast National $23,000 payable over 5 years, and Pattis Bistro owes $98 000 to the Saving and Loan payable over 30 years. The Loans to Shoe Shine and Patti do not require any payments until the second year. Which of the following Companies should record their loans as a current Liability?

A-Only Marks Brothers.

B-Only Pattis Bistro.

C-Only Shoe Shine Heaven.

D-Both Mrkes Brothers and Shoe Shine Heaven.

E- All three companies should record

current liabilities