Question 8 0.5 pts Refer to the following list of liability balances at December 31, Year 1. Accounts Payable $22,000 Employee Health Insurance Payable 1050 Employee Income Tax Payable 1200 Estimated Warranty Payable (Due Year 2) 700 Long-Term Notes Payable (Due Year 5) 38,000 FICA-OASDI Taxes Payable 960 Sales Tax Payable 1270 Mortgage Payable (Due Year 6) 15,000 Bonds Payable (Due Year 7) 58,000 Current Portion of Long-Term Notes Payable 8500 What is the total amount of current liabilities? $27,180 $25,980 $25,280 $35,680