On March 1, 2018, Lewis Services issued a 7% long-term notes payable for $20,000. It is payable over a 5-year term in $4,000 principal installments on March 1 of each year, beginning March 1, 2019. Which of the following entries needs to be made on March 1, 2018? 20 000 20,000 20 000 20,000 O A. Current Portion of Long-Term Notes Payable Long-Term Notes Payable OB Cash Long-Term Notes Payable O c. Long Term Notes Payable Cash OD. Long-Term Notes Payable Accounts Payable 4,000 4.000 20,000 20 000