On 1 May 2020 JFK Traders obtained a loan of R140 000 from Tyra Bank to purchase machinery, Interest on the loan is calculated at 11% per annum The san repayment schedule indicam that capital repayments on the loan will be made in four annual equal instalments beginning on 30 April 2021 How will the loan be disclosed in the statoment of financial position of JFK Traders as at 30 June 2020? CA Non-current liabilities Long-term borrowings 105 000 105 000 140 000 140 000 B. Non-current liabilities Long-term borrowings . Non-current liabilities Long-term borrowings Current liabilities Current portion of long-term borrowings 105 000 105 000 35 000 35 000 D Current liabilities Current portion of long-term borrowings 140 000 140 000 E Non-current liabilities Long-term borrowings Current liabilities Current portion of long-term borrowings 140 000 140 000 35 000 35 000