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Please answer these MCQs questions about accounting. I need an accurate answer for each part...

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Accounting

Please answer these MCQs questions about accounting. I need an accurate answer for each part ASAP Each question is a different part so in my solution I am going to be looking for accurate answers for 2 parts of MCQ questions.
PART 1:
In Figure 1, the total value of long-term liabilities is ______________.
Figure 1(Look at the table in the 1st picture attached)*
a) $70,000.
b) $90,000
c) $110,000
d) $115,000
PART 2:
In Figure 1, after extending the worksheet correctly, a _________________would be indicated.
Figure 1(Look at the table in the 2nd picture attached)*
a) net income of $4,500
b) net income of $5,000
c) net income of $5,500
d) None of the above
image

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