Bass LtdBorrowed $100,000 from a Bank

Bass Ltd.borrowed $100,000 from a bank.They will repay $10,000 a year for the next ten years plus 5% interest.How would the loan be initially recorded on Bass's statement of financial position?

A) $100,000 non-current liability
B) $100,000 current liability
C) $10,000 current liability and $90,000 non-current liability
D) $15,000 current liability and $90,000 non-current liability