Following is a list of account balances of Surburban Lawn Services as of December 31 of the first year of operation

. Accounts Receivable $ 7,000

Accounts Payable 5000

Salaries Expense 7000

Repairs Expense 900

Truck 11000

Equipment 11000

Notes Payable 8100

Cash 7000

Supplies Expense 1000

Service Revenue 32 000

Gasoline Expense 3 900

Salaries Payable 500

What is the amount of total liabilities at the end of the year?

A $22,500

B $13,600

c $26,400

D $13,100