The Purpose of Reporting Current Maturities of Long-Term Debt Is

The purpose of reporting Current Maturities of Long-Term debt is to:

A) report any portion of a long-term borrowing that is to be paid in the upcoming accounting period as a current liability.
B) reclassify a portion of debt from the noncurrent section of the balance sheet to the current section of the balance sheet.
C) properly classify liabilities.
D) all of the above.