Refer to the following list of liability account balances at December 31, 2025. Employee Income Taxes Payable $7,100 FICA OASDI Taxes Payable 3,800 FICA Medicare Taxes Payable 900 Current Portion of Notes Payable 4,400 Long Term Notes Payable (Due 2028) 63,000 Accounts Payable 1,800 Bonds Payable (Due 2030) 29,000 Mortgages Payable (Due 2029) 18,400 Sales Tax Payable 5,500 Employee Health Insurance Payable 7,800 OA. $114,800 OB. $63,000 OC. $81,400 OD. $110,400