Short-term notes payable are:

A、generallyduewithinthreemonths,withamaximumtimeperiodofsixmonths.
B、shownasareductiontonotesreceivableonthebalancesheet,withanappropriatefootnotedisclosure.
C、shownonthebalancesheetafterbondspayable.
D、shownonthebalancesheetwithcurrentliabilities.