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mineral deposits. 8- Multiple Choice Question 98 On January 1, 2013, Donahue Company, a calendar-year company, issued $500,000 of notes payable, of which $125,000 is due on January 1 for each of the next four years. The proper balance sheet presentation on December 31, 2013, is Current Liabilities, $125,000; Long-term Debt, $375,000. Current Liabilities, $375,000; Long-term Debt, $125,000. Current Liabilities, $500,000. Long-term Debt , $500,000. 9- Multiple Choice Question 76 When an interest-bearing note matures, the balance in the Notes Payable account is less than the total amount repaid by the borrower. the difference between the maturity value of the note and the face value of the note. equal to the total amount repaid by the borrower. greater than the total amount repaid by the borrower 10-Multiple Choice Question 125 From the standpoint of the issuing company, a disadvantage of using bonds as a means of long-term financing is that interest must be paid on a periodic basis regardless of earnings. the bondholders do not have voting rights.