In $2019,$ Rouchele Co$.$ borrowed $$200,000$ on a $5\%$ long$-$term note payable. In each of the following years, Rouchele Co$.$ will pay $$25,000$ towards the principal plus accrued interest, starting in $2020.$ Rouchele Co$.$ has a year$-$end of December $31.$ Based on this information, Rouchele Co$.$ will report which of the following on its $2019$ balance sheet?

$$ $$200,000$ as long$-$term debt.

$$225,000$ as long$-$term debt.

$$200,000$ as current portion of long$-$term debt.

$$25,000$ as current portion of long$-$term debt.

$$ $$25,000$ as long$-$term debt.