2. On 1 January 2019 Bradley Ltd, a calendar-year company, issued $200,000 of notes payable of which $50,000 is due on 1 January for each of the next four years. The proper statement of financial position for presentation on 31 December 2019 is: a. Current liabilities, $200,000 b. Non-current liabilities, $200,000 C. Current liabilities, $50,000; Non-current liabilities, $150,000 d. Current liabilities, $150,000; Non-current liabilities, $50,000