The Balances of Select Accounts of McMurray, Inc The Unearned Revenue Is the Amount of Cash Received for December

Multiple Choice

The balances of select accounts of McMurray, Inc. as of December 31, 2018 are given below: $$\begin{array} { | l | r | } \hline \text { Notes Payable-short-term } & \$ 1,300 \\\hline \text { Salaries Payable } & 3,000 \\\hline \text { Notes Payable-long-term } & 24,000 \\\hline \text { Accounts Payable } & 3,300 \\\hline \text { Unearned Revenue } & 1,000 \\\hline \text { Interest Payable } & 2,400 \\\hline\end{array}$$ The Unearned Revenue is the amount of cash received for services to be rendered in January 2019. Interest Payable will be paid on February 5, 2019. What are the total long-term liabilities shown on the balance sheet at December 31, 2018?

A) $1,300
B) $3,000
C) $4,300
D) $24,000