Please answer these MCQs questions about accounting. I need an accurate answer for each part ASAP $$ Each question is a different part so in my solution I am going to be looking for accurate answers for $2$ parts of MCQ questions.

PART $1$:

In Figure $1,$ the total value of long$-$term liabilities is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Figure $1($Look at the table in the $1$st picture attached$)*$

a$)$ $$70,000.$

b$)$ $$90,000$

c$)$ $$110,000$

d$)$ $$115,000$

PART $2$:

In Figure $1,$ after extending the worksheet correctly, a $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$would be indicated.

Figure $1($Look at the table in the $2$nd picture attached$)*$

a$)$ net income of $$4,500$

b$)$ net income of $$5,000$

c$)$ net income of $$5,500$

d$)$ None of the above