At the end of the current accounting period, account balances were as follows: Cash, $$27,000$; Accounts Receivable, $$41,000$; Common Stock, $$19,000$; Retained Earnings, $$11,000.$ Liabilities at the end of the period were:

A$.$ $$68,000.$

B$.$ $$57,000.$

C$.$ $$38,000.$

D$.$ $$49,000.$