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On December 1, 2018, Modern Dining Products borrowed $100,000 on a 5%, 8-year note with annual recorded as a long-term note payable. What amount of the note payable will be shown as current portion of instalment payments of $12,500 plus terest due on December 1 of each succeeding year. On December 1, the principal amount was Long-Term Note Payable on the balance shoot as of December 31, 2018? (Round your answer to nearest whole number.) OA $25,000 (KB. $17,500 Oc. $5,000 o. $12,500