Accounts payable: $23,000 Accumulated depreciation: $312,000 Cash: $50,000 Gross fixed assets: $1,280,000 Short-term notes payable: $10,500 Other current assets: $5,000 Common stock: $490,000 Retained earnings: \$397,200 Long-term debt: $200,000 Other assets: $15,000 Inventories: $40,000 Accounts receivables: $42,700 Find the total liabilities A. $156,900 B. $137,870 C. $201,688 D. $233,500 E. None of the above