1/1/X2 Total Assets $276,800 Total Liabilities $94,200 Common Stock $100,000 Retained Earnings $82,600 During 20X2, Moore had Net Income of $13,300, declared and paid dividends of $12,900 and sold additional Common Stock for $15,000. At the end of 20X2, Moore's Total Assets were $284,900. Question: In order for the accounting equation to balance at the end of the year, what must Total Liabilities be on 12/31/X2? Select one: O a. $ 86,900 O b. $ 99,800 O c. $ 127,700 O O O d. $ 87,700 e. $ 112,700