Following is a list of account balances of Nabers Delivery Services as of December 31, after the first year of operations Accounts Receivable Accounts Payable Salaries Expense Repairs Expense Truck Equipment Notes Payable Cash Supplies Expense Service Revenue Gasoline Expense $7,000 5,000 7,000 1,000 12,000 10,000 8,100 7,100 1,200 29,000 4,000 A. $22,500 OB. $26,500 OC. $13,100 OD, $13,300