The balances of select accounts of McMurray, Inc. as of December 31, 2018 are given below: Notes Payable-short-term Salaries Payable Notes Payable-long-term Accounts Payable Unearned Revenue Interest Payable $1,300 3,000 24,000 3,100 1,000 2,300 The Unearned Revenue is the amount of cash received for services to be rendered in January 2019. Interest Payable will be paid on February 5, 2019. What are the total long-term liabilities shown on the balance sheet at December 31, 2018? O A. $1,300 O B. $4,100 OC. $24,000 OD. $3,000