On December 1, 2018, Modern Dining Products borrowed $87,000 on a 11%, 5-year note with annual installment payments of $17,400 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.) OA. $26,970 O B. $9,570 O C. $34,800 O D. $17,400