asap plz

McCoy Corporation provides plumbing services. Transactions during the first year of operations are provided below. a) Received $11,000 cash and issued common stock to Sharon McCoy. b) Paid $1,200 cash for equipment to be used for plumbing repairs. c) Borrowed $10,000 from a local bank and deposited the money in the checking account. d) Paid $400 rent for the year. e) Purchased $400 of office supplies by cash. f) Completed a plumbing repair project for a local lawyer and received $3,100 cash. Calculate the amount of total liabilities at the end of the first year. A. $11,000 B. $10,000 C. $19,800 D. $3,100