In the case of a long-term loan to a calendar-year company which was taken out on January 1 and which is to be repaid with blended payments on December 31 each year, the amount of the non-current liability decreases each year and the amount of the current liability remains the same each year. the amount of the non-current liability decreases each year and the amount of the current liability decreases each year. the amount of the non-current liability increases each year and the amount of the current liability increases each year. the amount of the non-current liability decreases each year and the amount of the current liability increases each year