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Refer to the following list of liability balances at December 31, 2018. Accounts Payable $22,000 Employee Health Insurance Payable 550 Employee Income Tax Payable 500

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Refer to the following list of liability balances at December 31, 2018. Accounts Payable $22,000 Employee Health Insurance Payable 550 Employee Income Tax Payable 500 Estimated Warranty Payable (Due 2019) 1,000 Long-Term Notes Payable (Due 2022) 34,000 FICA-OASDI Taxes Payable 1,360 Sales Tax Payable 870 Mortgage Payable (Due 2023) 10,000 Bonds Payable (Due 2024) 62,000 Current Portion of Long-Term Notes Payable 6,500 What is the total amount of current liabilities? O A. $26,280 B. $24,780 O C. $25,780 OD. $32,780

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