Refer to the following list of liability balances at December 31, 201 40,000 $15.000 Accounts Payable 1150 Employee Health Insurance Payable Employee Income Tax Payable 600 Estimated Warranty Payable (Due 2020) 1400 Long-Term Notes Payable (Due 2022) FICA-OASDI Taxes Payable 1060 Sales Tax Payable 670 Mortgage Payable (Due 2023) 15.000 Bonds Payable (Due 2024) 54,000 Current Portion of Long-Term Notes Payable 10.500 What is the total amount of long-term liabilities? $109.000 $94.000 $40,000 $55.000