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17) N'Jobu Company reported the following liability account balances on December 31, 2017: 6% note payable issued October 1, 2016, maturing October 1, 2018 500,000 8% note payable issued April 1, 2016, maturing April 1, 2018 800,000 The 2017 financial statements were issued on March 31, 2018. On March 1, 2018, the entire P800,000 balance of 8% note was refinanced by issuance of a long-term obligation payable lump sum. On December 31, 2017, what amount of the note payable should be classified as current? A 1,300,000 B. 500,000 C. 800,000 D. 0