Emmilt had the following final balances after the first year of operations: assets, $$35,100$; stockholders' equity, $$14,600$; dividends, $$2,100$; and net income, $$10,900.$

What is the amount of Emmitt's liabilities?

Multiple Choice

$$7,500$

$$35\mathrm{.}100$

$$20,500$

$$17,100$