I need some help please!

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Many thanks and God bless!!!

On March 1, 2018, Lewis Services issued a 5% long-term notes payable for $15,000. It is payable over a 3-year term in $5,000 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? 5,000 5,000 15,000 15,000 O A. Long-Term Notes Payable Cash OB. Cash Long-Term Notes Payable O C. Long-Term Notes Payable Accounts Payable OD. Current Portion of Long-Term Notes Payable Long-Term Notes Payable 15,000 15,000 15,000 15,000 On December 1, 2018, Modern Dining Products borrowed $93,000 on a 12%, 10-year note with annual installment payments of $9,300 plus interest due on December 1 of each succeeding year. On December 1, the principal amount was recorded as a long-term note payable. What amount of the note payable will be shown as current portion of Long-Term Note Payable on the balance sheet as of December 31, 2018? (Round your answer to nearest whole number.) O A. $20,460 O B. $11,160 O C. $18,600 OD. $9,300