Following is a list of account balances of Nabers Delivery Services as of December $31,$ after the first year of operations.

Accounts Receivable

Accounts Pavable

Salaries Expense

Repairs Expense

Truck

Equipment

Notes Payable

Cash

Supplies Expense

Service Revenue

Gasoline Expense

$$5,000$

$7,000$

$6\mathrm{.}000$

$600$

$10\mathrm{.}000$

$9,000$

$8\mathrm{.}300$

$9\mathrm{.}300$

$1,400$

$29\mathrm{.}000$

$3\mathrm{.}500$

O A$.$ $$15,800$

O B$.$ $$15,300$

$$ C$.$ $$27\mathrm{.}300$

O D$.$ $$23\mathrm{.}800$