On March 1, 2018, Lewis Services issued a 7% long-term notes payable for $21,000. It is payable over a 3-year term in $7,000 principal installments on March 1 of each year, beginning March 1, 2019. Which of the following entries needs to be made on March 1, 20187 OA. Current Portion of Long-Term Notes Payable 21,000 Long-Term Notes Payable 21,000 OB. Cash 21.000 Long-Term Notes Payable!! 21,000 OC. Long-Term Notes Payable Cash 7,000 7,000