The Balances of Select Accounts of McMurray,Inc

The balances of select accounts of McMurray,Inc.as of December 31,2018 are given below:

The Unearned Revenue is the amount of cash received for services to be rendered in January 2019.Interest Payable will be paid on February 5,2019.What are the total long-term liabilities shown on the balance sheet at December 31,2018?

A) $1,300
B) $3,000
C) $4,300
D) $24,000