The adjusted trial balance for Payne Corporation at the end of the 2017 contained the following accounts:

5-year Bonds payable 9%.............................................. $2900000

Bond interest payable............................................................. 49000

premium on bonds payable 101000

Notes payable (3months) 41000

Notes payable (5yr) 167000

Mortgage notes payable, (14000 fue currently) 198000

Salaries and wages payable. 18000

income taxes payable (due 3/15 of 2019). 26000

the total long term liabilities reported on the balance sheet are

A. 3366000

b. 3352000

c.3665000

d. 3251000