Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2020) Long-Term Notes Payable (Due 2022) FICA-OASDI Taxes Payable Sales Tax Payable Mortgage Payable (Due 2023) Bonds Payable (Due 2024) Current Portion of Long-Term Notes Payable $15,000 1,150 600 1,400 40,000 1,060 670 15,000 54,000 10,500 What is the total amount of long-term liabilities? O A. $55,000 O B. $109,000 OC. $40,000 O D. $94,000