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On January 1 , 2 0 2 2 , Bonita Company, a calendar - year company, issued $ 1 6 7 3 0 0 0

On January 1,2022, Bonita Company, a calendar-year company, issued $1673000 of notes payable, of which $418250 is January 1 for each of the next four years. Ignoring interest, the proper balance sheet presentation on December 31,2022
Current Liabilities, $418250; Long-term Debt, $1254750.
Current Liabilities, $836500; Long-term Debt, $836500.
Current Liabilities, $1673000.
Long-term Debt, $1673000.
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