Refer to the following list of liability account balances at December 31, 2025. Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2026) Long-Term Notes Payable (Due 2028) FICA-OASDI Taxes Payable Sales Tax Payable Mortgages Payable (Due 2029) Bonds Payable (Due 2030) Current Portion of Notes Payable $26,000 2,300 400 3,400 43,000 1,500 3,300 8,300 51,000 7,600 O A. $102,300 O B. $55,000 O C. $43,000 O D. $94,000