December 31 Accounts Payable Dividends Payable $42,000 17,000 45,000 12,000 15,000 90,000 Note Payable, due in 1 year Note payable, due in 5 years The bond payable is a serial bond with equal amounts of principal maturing each year. The note payable due in 5 years has equal principal payments due each ye O A. $87,000 OB. $109,000 C. $104,000 O D. $149,000