17 (3 points) The balances of selected accounts of Cragg Company as of 12/31/21 follow Debit Credit Short Term Notes Payable Salaries Payable Long Term Notes Payable Accounts Payable 1.500 5,000 24.000 3,500 1,000 2,500 Unearned Revenue Interest Payable The unearned revenue is the amount of cash received for services to be rendered in January, 2022. Interest payable will be paid on 02/05/22. What is the amount of long term liabilities that should be shown on Cragg's balance sheet at 12/31/217 a. b. $4,500 $5,000 C. d. $1,500 $24,000 (3 points) Which of the following accounts is not closed at period end? a. b. C. d. Depreciation Expense Dividends Accumulated Depreciation Service Revenue