Accounting for Liabilities and Equity

1. How should a company disclose the portion of long-term debt that is payable within the 12 months following the statement date?
   
   a. The amount should be shown as a current liability.
   b. The amount should be included in total long-term debt.
   c. The amount should be listed separately in the long-term debt section.
   d. The amount should be disclosed in a note to the financial statements.
   e. Both a and b.
   

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