On March 1, 2018. Barker Services issued a 7% long-term notes payable for $25,000. It is payable over a 5-year term in $5,000 annual principal payments on March 1 of each year plus interest, beginning March 1, 2019 How will the notes payable be shown on the balance sheet dated December 31, 2018? O A. the entire $25,000 shown as long-term liability O B. $25.000 shown as current liability only O C. $5,000 shown as current liability and $25,000 shown as long-term Hability O D $5,000 shown as current liability and $20.000 shown as long-term liability