Below Is a List of Various Balance Sheet Accounts and Their

Multiple Choice

Below is a list of various balance sheet accounts and their balances. $$\begin{array} { | l | l | } \hline \text { Loan payable - short term } & \$ 1000 \\\hline \text { Salaries payable } & 4000 \\\hline \text { Loan payable -long term } & 21,000 \\\hline \text { Accounts payable } & 3300 \\\hline \text { Unearned revenue } & 2000 \\\hline \text { Interest payable } & 2500 \\\hline\end{array}$$ What are the total non-current liabilities that would be shown on the balance sheet?

A) $4000
B) $1000
C) $5300
D) $21,000