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On Dec 31, 2017, ABC, had a $527747 note payable outstanding, due July 31, 2018. ABC planned to refinance the note by issuing long-term bonds. . Because ABC temporarily had excess cash, it prepaid $131936.75 of the note on January 12, 2018. In February 2018, ABC completed a $1013173 bond offering. ABC will use the bond offering proceeds to repay the note payable at its maturity. . On March 3, 2018, ABC issued its 2017 financial statements. The amounts of the note payable that should be included in ABC's Dec 31, 2017, balance sheet: a. as a current liability is: b. as a non-current liability is