The JKH Company has a three$-$year loan for $$50,000$ due on April $30,20$X$1,$ a four$-$year loan for

$$30,000$ due on March $31,20$X$1,$ and a two$-$year loan for $$40,000$ due on December $15,20$X$1.$ On

February $1,20$X$1,$ JKH signed an agreement to refinance the $$50,000$ loan for another three years.

When JKH released its financial statements on February $28,20$X$1,$ it was working on an agreement

to refinance the $$30,000$ loan for another four years. JKH has refinanced the $$40,000$ loan twice

before and planned to refinance it again before the due date. Assuming JKH$\text{'}$s operating cycle is $120$

days, how should JKH classify these loans on its balance sheet dated December $31,20$X$0?$