Please help solve and explain why.

On March 1, 2018, Lewis Services issued a 5% long-term notes payable for $25,000. It is payable over a 5-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? 25,000 25,000 O A. Long - Term Notes Payable Accounts Payable O B. Long - Term Notes Payable Cash 5,000 5,000 25,000 25,000 OC. Cash Long - Term Notes Payable O D. Current Portion of Long - Term Notes Payable Long - Term Notes Payable 25,000 25,000