On December 1, 2018, Modern Dining Products borrowed $87,000 on a 7%, 8-year note with annual installment payments of $10,875 plus interest due on December 1 of each succeeding year. On December 1, the principal amount was recorded as a long-term note payable. What amount of the note payable will be shown as current portion of Long-Term Note Payable on the balance sheet as of December 31, 2018? (Round your answer to nearest whole number.) O A. $21,750 O B. $10,875 OC. $16,965 OD. $6,090 Thing