Question 5 "Cash restricted for retirement of long-term debt" should be reported under which section of the statement of financial position? OA. OB. OD. Non-current liabilities. Current assets Non-current assets Current liabilities Question 5 "Cash restricted for retirement of long-term debt" should be reported under which section of the statement of financial position? OA. OB. OD. Non-current liabilities. Current assets Non-current assets Current liabilities