An investment of R$50000$ into a fixed deposit that will mature at the end of $9$ months from the date of the financial statements will be shown as:

a$.$

A non$-$current asset in the statement of financial position.

b$.$

A current asset in the statement of financial position.

c$.$

A non$-$current liability in the statement of financial position.

d$.$

A current liability in the statement of financial position.