20) The current portion of long-term debt should be reported: 20) A) Separately in the long-term liabilities section of the balance sheet. B) In a separate section of the balance sheet, between long-term liabilities and shareholders' equity. C) In the long-term liabilities section of the balance sheet, along with the other long-term debt. D) In the current liabilities section of the balance sheet.

D) In the current liabilities section of the balance sheet.

Explanation:

The current portion of long-term debt refers to the part of a long-term debt that has to be paid within one year and because of this, this amount has to be included in the current liabilities as these are the debts that are due within one year. According to this, the answer is that the current portion of long-term debt should be reported in the current liabilities section of the balance sheet.

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