A company has a short-term obligation of $120,000 due on February 15, 2015, the lender agrees to extend the maturity date to February 1, 2016. The agreement is signed on December 18, 2014. The financial statements are authorized for issuance on March 31, 2015. how this transaction should be reported in the financial statement on December 31, 2014. A NON-Current Labilities B Current Labilities