The following items are taken from the financial statements of the Headland Service for the year ending December 31, 2016: 17700 11000 28400 20700 15300 42400 13800 12300 3100 70900 6200 17300 32400 131500 4000 6100 213000 Accounts payable Accounts receivable Advertising expense Cash Owner's capital (1/1/16) Owner's drawings Depreciation expense Insurance expense Note payable, due 6/30/17 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue Supplies Supplies expense Equipment What are total long-term liabilities at December 31, 2016