d Included in Vernon Co.'s liability account balances at December 31, 2020, were the following: 7% note payable issued October 1, 2020, maturing September 30, 2021 sh.250,000 8% note payable issued April 1, 2020, payable in six equal annual Installments of sh.100, 000 beginning April 1, 2021 600.000 Vernon's December 31, 2020 financial statements were issued on March 31, 2015. On January 15, 2021. the entire sh.600,000 balance of the 8% note was refinanced by issuance of a long-term obligation payable in a lump sum. In addition, on March 10, 2021, Vernon consummated a non- cancelable agreement with the lender to refinance the 7%, sh.250, 000 note on a long-term basis, on readily determinable terms that have not yet been implemented. On the December 31, 2020 statement of financial position, the amount of the notes payable that Vernon should classify as short- term obligations is Select one: O A. d. sh.0. 0 B. c. sh.100,000. C.a. sh.350,000. D. b. sh.250.000.