On March 1, 2018. Everson Services issued a 9% long-term notes payable for $20,000. It is payable over a 5-year term in $4,000 annual principal payments on March 1 of each year plus interest, beginning March 1, 2019. Each yearly installment will include both principal repayment of $4,000 and interest payment for the preceding one-year period. On March 1, 2019 The accounting period ends on December 31. O A. Everson must pay $1,800 of interest to the note holder OB. Everson will receive $4,000 as an installment payment OC. Everson must accrue $4,000 of Interest Expense OD. Everson must accrue the next note payment of $4,000 as the current portion of principal payment