On October 1, your company issued a mortgage note of $459,000 that requires monthly payments, excluding interest, of $3,000 at the end of each month, beginning October 31. On the December 31 balance sheet, the mortgage note will be reported as a:

On October 1, your company issued a mortgage note of $459,000 that requires monthly payments, excluding interest, of $3,000 at the end of each month, beginning October 31. On the December 31 balance sheet, the mortgage note will be reported as a:




A) current liability of $27,000 and a long-term liability of $423,000.
B) current liability of $36,000 and a long-term liability of $414,000.
C) current liability of $9,000 and a long-term liability of $441,000.
D) a long-term liability of $450,000.


Answer: B


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