Balboa Co. borrowed cash by entering into a 10 year debt agreement this year. The principal of the debt is $100,000 and this principal will be repaid in $10,000 installments annually. The stated rate is 5% and the interest is paid every year on the same date as the principal payment. The first payment is on March 31st of next year. Assuming that this installment note is at PAR, how would Balboa Co. report this debt on their balance sheet at the end of this year? $10,000 current maturity of LT note (current), $90,000 note payable (non-current) $10,500 currently maturity of LT note (current), $90,000 note payable (non-current) $10,500 currently maturity of LT note (current), $94,500 note payable (non-current) $10,000 currently maturity of LT note (current), $95,000 note payable (non-current)