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Total Long Term Liabilities = 3449000 USD

Explanation:

Let's sort out the data given in order to make it more presentable.

Accounts:

5-year Bonds Payable 9% = 3000000 USD

Interest Payable = 52000 USD

Premium on Bonds Payable = 99000 USD

Notes Payable (3 months.) = 42000 USD

Notes Payable (5 yr.) = 163000 USD

Mortgage Payable ($13000 due currently) =  200000 USD

Salaries and wages Payable  = 18000 USD

Income Taxes Payable (due 3/15 of 2022)  = 24000 USD

Now, we have to take the liabilities from this set of data and calculate it.

Following are the long term liabilities which will be added together to get the total sum:

1. 5-year Bonds Payable 9% = 3000000 USD

2. Premium on Bonds Payable = 99000 USD

3. Notes Payable (5 yr.) = 163000 USD

4. Mortgage Payable ($13000 due currently) =  200000 - 13000 = 187000 USD

Now, we have to add these amounts to get the total long term liabilities.

Total Long Term Liabilities = 3000000 + 99000 + 63000 + 187000

Total Long Term Liabilities = 3449000 USD