The following items are taken from the financial statements of the Sunland Service for the year ending December 31, 2020: Accounts payable $ 17800 Accounts receivable 11000 Accumulated depreciation - equipment 27800 Advertising expense 20900 Cash 14800 Owner's capital (1/1/20) 42400 Owner's drawings 14100 Depreciation expense 12000 Insurance expense 3000 71200 Note payable, due 6/30/21 6000 Prepaid insurance (12-month policy) Rent expense 17300 Salaries and wages expense 31700 Service revenue 134800 Supplies 4000 6100 Supplies expense Equipment 208800 What are total long-term liabilities at December 31, 2020? O $0 O $ 89000 O $ 71200 O $ 91000