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 $5,000 7,000 Salaries Expense 7,000 Repairs Expense 600 Truck 11,000 Equipment 8,000 Notes Payable 8,600 Cash 14,700 Supplies Expense 1,600 Service Revenue 35,000 Gasoline Evnence. 2900 OA. $25,000 OB. $27,900 Oc. $15,800 OD. $15,600