The balances of select accounts of McCarthy, Inc as of Dece

The balances of select accounts of McCarthy, Inc

as of December 31, 2016 are given below:

Notes Payable—short-term $1,500
Salaries Payable 6,000
Notes Payable—long-term 25,000
Accounts Payable 3,100
Unearned Revenue 2,000
Interest Payable 2,200

The Unearned Revenue is the amount of cash received for services to be rendered in January 2017. Interest Payable will be paid on February 5, 2017. What are the total long-term liabilities shown on the balance sheet?
A) $1,500
B) $6,000
C) $5,100
D) $25,000

ANSWER

D