Question 8 1 pts Refer to the following list of liability balances at December 31, Year 1 Accounts Payable $21,000 Employee Health Insurance Payable 1350 Employee Income Tax Payable 500 Estimated Warranty Payable (Due Year 2) 1200 Long-Term Notes Payable (Due Year 47 40.000 FICA-OASDI Taxes Payable 960 Sales Tax Payable 1170 Mortgage Payable (Due Year 5) 9000 Bonds Payable (Due Year 6) 55.000 Current Portion of Long-Term Notes Payable 3500 What is the total amount of long-term liabilities? $104.000 O $49.000 O $40,000 195.000