Refer to the following list of liability balances at december 31, 2017.

accounts payable $20,000
employee health insurance payable $1150.00
employee income tax payable $900.00
estimated warranty payable (due 2019) $1500.00
long- term notes payable (due 2021) $40,000
fica-oasdi taxes payable $760.00
sales tax payable $1070.00
notes payable $9000.00
bonds payable (due 2024) $60,000.00
current portion of long- term notes payable $9500.00
what is the total amount of long-term liabilities?

(a) $49,000
(b) $109,000
(c) $100,000
(d) $40,000

Total amount of long-term liabilities:        $  101,500.00

Explanation:

Long-term liabilities will be those which are exigible above a complete-year period after the end of the accounting cycle. We stand on Decmber 31th,2017 thus long term debt are those whose principal maturity is due after December 31th 2018

Estimated Warranty Payable (Due 2019)    $     1,500.00

Long- Term Notes Payable   (Due 2021)     $  40,000

Bonds Payable                     (Due 2024)      $ 60,000.00  

Total amount of long-term liabilities:        $  101,500.00

you get a crown by getting lots of points and you get points by answering other peoples questions

answer; human resource management.(hrm);