Questions: The accounts from the Adjusted Trial Balance are listed in alphabetical order. What is the total long-term liabilities? Baker Service Company Adjusted Trial Balance September 30, 2025 Account Title Balance Debit Credit Accounts Payable 9,200 Accounts Receivable 14,300 1,600 Accumulated Depreciation, Equipment Cash 5,300 Common Stock 500 Denrenciation Exnense - Enuinment A. 39,900 B. 19,600 C. 22,100 D. 10,500

Solution Steps

To determine the total long-term liabilities, we need to identify which accounts in the Adjusted Trial Balance are classified as long-term liabilities. Typically, long-term liabilities include items such as bonds payable, long-term loans, and other obligations that are due beyond one year. Once identified, we sum the credit balances of these accounts to find the total long-term liabilities.

From the Adjusted Trial Balance, we identify the accounts that are classified as long-term liabilities. In this case, the relevant accounts are:

• Long-term Loan: \( 20000 \)
• Bonds Payable: \( 19900 \)

We sum the balances of the identified long-term liabilities: \[ \text{Total Long-Term Liabilities} = 20000 + 19900 = 39900 \]

Final Answer