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X Company, a merchandiser, had the following transactions in August: 1. Borrowed $23,000 from a bank. 2. Bought equipment costing $9,700, paying the manufacturer $5,400 in cash and promising to pay the remaining $4,300 next month. 3. Paid utility expenses of $5,828. 4. Purchased a $6,000, five-year insurance policy, paying for three years in advance. 5. Paid back a previous loan for $3,060. 7. If total tiabilities on August 1 were $34.714, what were total liabilities on August 31 ? C: $52,172 Tries 0/99 8. If total assets on August 1 were $72,921, what were total assets on August 31 ? B: $114,166 Tries 0/99