Dana Company Balance Sheet As of December 31, 2021 Cash Accounts Receivable Land Equipment Total 2,000 13,000 34,000 105,000 154.000 Accounts Payable Notes Payable in eighteen months Mortgage Payable in four years John Dana, Capital Total 4,000 8,000 21,000 121.000 154,000 What amount of long-term liabilities did Dana Company owe at December 31, 2021? O a. $121,000 b. 54.000 O c. $154,000 O d. 529,000