Please Refer to the Following List of Liability Balances - What Is the Total Amount of Long-Term Liabilities?
A)

Multiple Choice

Please refer to the following list of liability balances. $\begin{array}{|l|r|}\hline \text { Accounts payable } & \$ 12,000 \\\hline \text { Employee benefits payable } & 360 \\\hline \text { Employee income tax payable } & 190 \\\hline \text { Interest payable } & 1,300 \\\hline \text { Estimated warranty payable } & 2,600 \\\hline \text { Long-term notes payable } & 32,000 \\\hline \text { FICA tax payable } & 590 \\\hline \text { Sales tax payable } & 370 \\\hline \text { Long-term notes payable } & 4,000 \\\hline \text { Bond payable } & 50,000 \\\hline \text { Current portion of long-term notes payable } & 2,000 \\\hline\end{array}$
- What is the total amount of long-term liabilities?

A) $88,000
B) $86,000
C) $84,000
D) $54,000