Question 17 Refer to the following list of liability balances at December 31, Year 1. Accounts Payable $18,000 Employee Health Insurance Payable 950 Employee Income Tax Payable 600 Estimated Warranty Payable (Due Year 2) 1100 Long-Term Notes Payable (Due Year 4) 33,000 FICA-OASDI Taxes Payable 560 Sales Tax Payable 1070 Mortgage Payable (Due Year 5) 10,000 Bonds Payable (Due Year 6) 58,000 Current Portion of Long-Term Notes Payable 7500 What is the total amount of long-term liabilities? O $33,000 $43.000 $91,000 $101,000