7 1:13:46 Refer to the following list of liability balances at December 31, 2019. Accounts Payable $22,000 Employee Health Insurance Payable $1,450 Employee Income Tax Payable $400 Estimated Warranty Payable (Due 2020) $1,200 Long-Term Notes Payable (Due 2022) $37,000 FICA - OASDI Taxes Payable $1,560 Sales Tax Payable $1,270 Mortgage Payable (Due 2023) $7,000 Bonds Payable (Due 2024) $53,000 Current Portion of Long-Term Notes Payable $7,500 What is the total amount of current liabilities? Multiple Choice $35,380 $27,880