A company has outstanding accounts payable of $$30,000$ and a short$-$term construction loan in the amount of $$100,000$ at year end. The loan was refinanced through issuance of long$-$term bonds after year end but before issuance of financial statements. How should these liabilities be recorded in the balance sheet?

A$.$

Current liabilities of $$130,000,$ with required footnote disclosure of the refinancing of the loan.

B$.$

Current liabilities of $$130,000.$

C$.$

Long$-$term liabilities of $$130,000.$

D$.$

Current liabilities of $$30,000,$ long$-$term liabilities of $$100,000.$