Roy Co. borrowed $50,000 on December 1 on a six-month, 6% note. At December 31: O a. neither the note payable nor the interest payable is a current liability O b. the note payable is a current liability, but the interest payable is not. O c. the interest payable is a current liability, but the note payable is not. O d. both the note payable and the interest payable are current liabilities