On November 1,2012,EZ Products Borrowed $48,000 on a 5%,10-Year Note

On November 1,2012,EZ Products borrowed $48,000 on a 5%,10-year note with annual installment payments of $4,800 plus interest due on November 1 of each succeeding year.
-On November 1,the principal amount was initially recorded as Long-term notes payable,and then a second entry was made to reclassify the current portion.Which of the following is the proper reclassification entry?

A) $$\begin{array} { | l | r | r | } \hline \text { Long-term notes payable } & 4,800 & \\\hline \text { Current portion of long-term notes payable } & & 4,800 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Current portion of long-term notes payable } & 4,800 & \\\hline \text { Accounts payable } & & 4,800 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Long-term notes payable } & 4,800 & \\\hline \text { Accounts payable } & & 4,800 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Current portion of long-term notes payable } & 4,800 & \\\hline \text { Long-term notes payable } & & 4,800 \\\hline\end{array}$$