400 Refer to the following list of liability balances at December 31, 2018! Accounts Payable $23,000 Employee Health Insurance Payable 1,250 Employee Income Tax Payable Estimated Warranty Payable (Due 2019) 1,400 Longarm Notes Payable (Due 2022) 33,000 FICA-OASDI Taxes Payable 960 Sales Tax Payable 470 Mortgage Payable (Due 2023) 13,000 Bonds Payable (Due 2024) 62,000 Current Portion of Long-Term Notes Payable 7,500 What is the total amount of current liabilities? O A. $34,980 O B. $25 680 O C. $27,080 OD. $27,480