On March? 1, 2018, Lewis Services issued a 9?% longminusterm notes payable for $ 15 comma 000. It is payable over a 3minusyear term in $ 5 comma 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?

A

Longminus?Term Notes Payable	15 comma 00015,000
?????Accounts Payable		15 comma 00015,000

B.

Cash	15 comma 00015,000
????? Longminus?Term Notes Payable		15 comma 00015,000

C.

Longminus?Term Notes Payable	5 comma 0005,000
?????Cash		5 comma 0005,000

D.

Current Portion of Longminus?Term Notes Payable	15 comma 00015,000
????? Longminus?Term Notes Payable		15 comma 00015,000