The following accounts were taken from the records of a company as of December 31, 2019: Account Payable $47.000, Account Receivable $22,000, Building $215,000. Cash $15,000. Land $76,000, Bonds $35,000, Land (held for speculation) $120.000. Goodwill $28.000, Salaries & Wages Payable $75,000. Accumulated Depreciation - Building $92,000, Prepaid rent expense $12,000, Unearned Service Revenue $8,000. Patent $50,000. Based on the above information. Total Long-term Liabilities is: O a. $43.000. O b. $35.000 O c. $82,000. O d. $110.000