Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Distinguishing between current and non-current items on the balance sheet and presenting a subtotal for current assets and liabilities is referred to as:
Option A:a classified balance sheet.
Option B:an unclassified balance sheet.
Option C:a liquidity-based balance sheet.

Answer: A