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ucht Ol Mahagement pUnocnt auts prepare a company's financial statements D. SOX requires the independent auditors report to company's management E. None of the above are requirements of Sarbanes - Oxley 7. The following selected accounts are listed, in random order, at the end of Flower Inc.'s first year of business: Accounts Payable Buildings Service Revenue Note Payable Land Common Stock Wages Expense Vehicle s 78,200 65,000 460,000 Accounts Receivable Advertising Expense Dividends Supply Expense Equipment Insurance Expense Retained Earnings (12/31/17) $82,200 70,890 23,000 12,200 100 10,000 60,000 22,500 120,000 320,000 20,000 ?7?? What is the balance for Flower's Inc.'s Note Payable at the end of the year? A. $105,890 B. 40,090 C. $100,890 D. 27,690 E. 43,090