Refer to the following list of liability balances at December 31, 2017 Accounts Payable $22,000 Employee Health Insurance Payable 1,450 Employee Income Tax Payable 400 Estimated Warranty Payable 1,200 Long-Term Notes Payable (Due 2021 ) 37,000 FICA-OASDI Taxes Payable 1,560 Sales Tax Payable 1,270 Mortgage Payable (Due 2022 ) 7,000 Bonds Payable (Due 2023 ) 53,000 Current Portion of Long-Term Notes Payable 7,500 What is the total amount of current liabilities?

A) $35,380
B) $27,880
C) $27,480
D) $26,280

A .Accounts Payable $22,000
Employee Health Insurance Payable 1,450
Employee Income Tax Payable 400
Estimated Warranty Payable 1,200
FICA—OASDI Taxes Payable 1,560
Sales Tax Payable 1,270
Current Portion of Long-Term Notes Payable 7,500
_______
Total Current Liabilities $35,380

Business

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