Following is a list of account balances of Nabers Delivery Services as of December 31, after the first year of operations. Accounts Receivable $5,000 Accounts Payable Salaries Expense Repairs Expense Truck 5,000 4,000 600 9,000 10,000 8,500 11,500 Equipment Notes Payable Cash Supplies Expense Service Revenue Gasoline Expense 1,400 31.000 3,200 O A. $19.700 O B. $22,900 OC. $13500 O D. $13.700 Which of the following is a liability account? O A. Prepaid Expense O B. Accounts Payable O C. Salaries Expense O D. Service Revenue