Beta, Inc Had $10,000 of Notes Coming Due on January 10

Multiple Choice

Beta, Inc. had $10,000 of notes coming due on January 10, 2014. On January 5, 2014, the company used $2,000 of excess cash to pay off part of the note. On January 8, 2014, a refinancing was completed. The $2,000 payment was refunded and added back to the note balance, and the note was extended for another two years. On the December 31, 2013 balance sheet, how much of the $10,000 note should be shown as current?

A) $10,000
B) $ 0
C) $ 8,000
D) $ 2,000