Refer to the following list of liability balances at December $31,$ Year $1.$

Accounts Payable $$17,000$

Employee Health Insurance Payable $750$

Employee Income Tax Payable $1200$

Estimated Warranty Payable $($Due Year $2)800$

Long$-$Term Notes Payable $($Due Year $5)37,000$

FICA?OASDI Taxes Payable $960$

Sales Tax Payable $870$

Mortgage Payable $($Due Year $6)16,000$

Bonds Payable $($Due Year $7)56,000$

Current Portion of Long$-$Term Notes Payable $10,500$

What is the total amount of liabilities?