On March 1, 2018, Lewis Services issuod a 10% long-term notes payable for $24,000. It is payable over a 6-year term in $6,000 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? OA. Current Portion of Long-Term Notes Payable Long-Term Notes Payable O B. Long-Term Notes Payable 24,000 24,000 6,000 Cash 6,000 O C. Cash 24,000 Long- Term Notes Payable OD. Long-Term Notes Payable Accounts Payable 24,000 24,000 24,000