kusden Company has the following account balances: Accounts Payable $26,200 Accrued Liabilities 7,800 Bonds Payable 8,600 Buildings 75,000 Cash 12,600 Contributed Capital 75,500 Cost of Goods Sold 49,400 Goodwill 72,000 Income Tax Expense 5,100 Insurance Expense 7,000 Interest Payable 6,100 Prepaid Insurance Expense 12,400 Retained Earnings (end of year) 45,900 Sales Revenue 90,800 Note: Not all accounts are shown, but the accounts shown are sufficient to correctly answer the question. What is the amount of total LIABILITIES? O $50,600 $36,300 $40.900 O $48.700