M44 LO 4.3 On October 2, 2017, a company borrowed cash and signed a 3-year, interest-bearing note on which both the principal and interest are payable on October 2, 2020. At December 31, 2019, the principal and accrued interest should: a be reported on the balance sheet as current liabilities b. be reported on the balance sheet as non-current liabilities c. be reported on the balance sheet as long-term notes payable d. not be reported on the balance sheet as liabilities