Following is an extract of account balances of Aztec Moving Services as of December 31, after the first year of operation. Accounts Receivable $4,000 Accounts Payable 4,000 Salaries Expense 7,000 Repairs Expense 700 Truck 10,000 Equipment 9,000 Notes Payable 8,200 Cash 7,100 Supplies Expense 1,200 Service Revenue 35,000 Gasoline Expense 3,600 A. $26,100 B. $14,000 C. $30,100 D. $19,000