34) A company's balance sheet shows: cash $24,000, accounts receivable $30,000, equipment $50,000, and equity $72,000. What is the amount of liabilities? A) $104,000. B) $76,000. C) $32,000. D) $68,000. E) $176,000. 35) Identify the account below that is classified as an asset account: A) Unearned Revenue B) Accounts Payable C) Supplies D) Common Stock E) Service Revenue