Refer to the following list of liability balances at December 31, Year 1. Accounts Payable $25,000 Employee Health Insurance Payable 1350 Employee Income Tax Payable 1000 Estimated Warranty Payable (Due Year 2) 800 Long-Term Notes Payable (Due Year 5) 43,000 FICA-OASDI Taxes Payable 560 Sales Tax Payable 1070 Mortgage Payable (Due Year 6) 11,000 Bonds Payable (Due Year 7) 61,000 Current Portion of Long-Term Notes Payable 10,500 What is the total amount of current liabilities? $28,780 $40.280 $27.980 $29.780