Cicero Corp. has a note payable coming due in two years. Cicero sets aside $100,000 in a savings account and plans to use this cash to pay off the note payable when it is due. How is this $100,000 reported on the balance sheet? O Restricted cash under non-current assets O Compensating balance under non-current assets Note payable under current liabilities O Restricted cash under current assets O Note payable under non-current liabilities O Compensating balance under current assets