On 31 October, General Stores Signed a Six- Month, 9

On 31 October, General Stores signed a six- month, 9% note payable to purchase inventory costing $10 000. The note requires payment of principal and interest at maturity. What is the account name and amount of a current liability that will be reported on the balance sheet as at 31 December?

A) Interest payable $900
B) Short- term notes payable $6 667
C) Short- term notes payable $3 333
D) Short- term notes payable $10 000