[36] On December 31, Year 9, XYZ Company issued 5-year bonds with a face amount of $1 million, The bonds carry a stated interest rate of 10% and were sold at par. Interest is payable annually on December 31. According to the provisions of the bond indenture, XYZ is to make annual deposits into a bond sinking fund (beginning December 31, Year 10) to accumulate the funds necessary to retire the bonds at their maturity. On December 31, Year 13, all required interest payments and sinking fund payments due to date have been made on schedule. Where should the balance of the bond sinking fund be classified on the December 31, Year 13 balance sheet? A. Current liability B. Noncurrent asset. C. Contra to noncurrent investments. D. Equity hande ata