Owing Inc. has a December 31 fiscal year-end, and borrows $50,000 from its bank on September 1. The loan requires equal annual payments for ten years. What would be reported on the company's current year's statement of financial position? O A current liability for the principal portion of the first payment and a non-current liability for the remainder of the principal. O A current liability for the principal portion of the first payment, a non-current liability for the remainder of the principal, and a current liability for the interest portion of the first payment. O A current liability for the principal portion of the first payment, a non-current liability for the remainder of the principal, and a current liability for four months' interest. O A non-current liability for the principal and a current liability for four months' interest