Refer to the following list of liability balances at December 31, 2018 Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2019) Long - Term Notes Payable (Due 2022) FICA-OASDI Taxes Payable Sales Tax Payable Mortgage Payable (Due 2023) Bonds Payable (Due 2024) Current Portion of Long- Term Notes Payable What is the total amount of current liabilities? $18,000 850 1,200 1,300 35,000 1,160 1,270 10,000 54,000 10,500 OA. $34,280 OB. $23,780 OC. $21,280 D. $22 580 Landings Glassware Company issues $1,172,000 of 12%, 10-year bonds at 98 on February 28, 2019 The bonds pay interest on February 28 and August 31. The journal entry to record the issuance includes a O A. credit to Discount on Bonds Payable for $23,440 O B. debit to Cash for $1,148,560 O C. debit to Cash for $1,172,000 O D. credit to Bonds Payable for $1,148,560