Refer to the following list of liability balances at December 31, 2025. Accounts Payable $13,000 Employee Health Insurance Payable 1,050 Employee Income Tax Payable 800 Estimated Warranty Payable (Due 2026) 1,000 Long-Term Notes Payable (Due 2028) 39,000 FICA-OASDI Taxes Payable 1,260 Sales Tax Payable 370 Mortgage Payable (Due 2029) 8,000 Bonds Payable (Due 2030) 53,000 Current Portion of Long-Term Notes Payable 10,500 OA. $100,000 OB. $47,000 OC. $39,000 OD. $92,000