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 $22,000 1,450 400 1,200 37,000 1,560 1,270 7,000 53,000 7,500 What is the total amount of current liabilities? O A. $26,280 OB. $27,480 O C. $27,880 OD. $35,380