On March 1, 2024, Barker Services issued a 9% long-term notes payable for $23,000. It is payable over a 4-year term in $5,750 annuat principal payments on March 1 of each year plus interest, beginning March 1, 2025. How will the notes payable be shown on the balance sheet dated December 31, 20247 On the entire $23,000 shown as long-term liability B. $5,750 shown as current liability and $17.250 shown as long-term liability OC. $23,000 shown as current liability only OD. $5,750 shown as current liability and $23,000 shown as long-term liability