Bear Inc, issues a $600 million, 6-year note on June 30,2021 that is payable in annual installments of $100 million. How should Bear Inc. report the note payable on the Balance Sheet for the year-end 2021 ? $600 million current liability $500 million current liability and $100 million long-term liability $600 million long-term liability $100 million current liability and $500 million long-term liability