Below is the preclosing trial balance of a county's general fund at year-end: Dr Cr Cash Property taxes receivable Due from other funds $ 45,000 180,000 25,000 Estimated revenues Operating expenditures Capital outlay 2,300,000 1,963,000 120,000 Debt service: Principal 50,000 Debt service: Interest 140,000 Transfers out 29,000 Allowance for uncollectible property taxes $ 150,000 Accounts payable 45,000 Due to other funds Appropriations Estimated other financing uses Property tax revenues 22,000 2,275,000 30,000 2,295,000 Fund balance-unassigned 35,000 $4,852,000 $ 4,852,000 The general fund's year-end balance sheet will report total liabilities of: Select one: A. $ 45,000 B. $195,000 C. $ 67,000 D. $217,000