On 1 November 2021, a trader obtained a $6\%$ bank loan of $30000$, which is to be settled in full after 10 years. Interest is payable annually. By 30 April 2022, no interest had been paid. How should this appear in the statement of financial position at 30 April 2022?
- Acurrent liabilities: $0; non-current liabilities: $30000
- Bcurrent liabilities: $900; non-current liabilities: $30000
- Ccurrent liabilities: $1800; non-current liabilities: $30000
- Dcurrent liabilities: $30900; non-current liabilities: $0