balance sheet at December $31,2023$ is:

A$.$ $$1,900$ is a current asset and $$7,600$ is a long $-$term asset.

B$.$ all $$9,500$ is a current asset.

C$.$ all $$9,500$ is a long$-$term asset.

D$.$ $$7,600$ is a current asset and $$1,900$ is a long$-$term asset.