On March 1, 2018, Lewis Services issued a 9% long-term notes payable for $21,000. t is payatle over a3-year term in $7.000 prinipal instaiments on Mah of h y folowing entries needs to be made on March 1, 2018? OA Long - Term Notes Payable 7,000 Cash 7,000 OB Cash 21,000 Long - Term Notes Payable 21,000 OC. Long- Tem Notes Payable Accounts Payable 21,000 21.000 O D. Current Portion of Long-Term Notes Payable Long - Term Notes Payable 21,000 21,000