Fabiola owns an interior design company. She has a client, Stanley, for whom she has completed many major design projects. Fabiola decided to finance the $135,000 cost of the latest project for Stanley. The first payment was scheduled to be made on August 1st, in the amount of $7,500. The remaining payments of $7,500 each are due on the first of each month. Stanley made the $7,500 payments from August through December. What is the amount of the current notes receivable as of December 31? a) $135,000 b) $ 90,000 c) $ 37,500 d) $ 97,500