Following is a list of account balances of Lincoln Lawn Services as of December 31, after the first year of operations. Accounts Receivable Accounts Payable $4,000 7,000 Salaries Expense 7,000 Repairs Expense 800 Truck 9,000 Equipment 12,000 Notes Payable 22,700 Cash 20,300 Supplies Expense 200 Service Revenue 29,000 A. $29,700 B. $45,300 C. $15,600 D. $14,000