Liberty Company, provides the following alphabetic list of normal account balances as of 12/31/2018: Ref. No Account Title 12/31/2018 Ref. No Account Title 12/31/2018 1 Accounts Payable $3,000 2 Accounts Receivable 19,000 3 Accumulated Depreciation 18,000 4 Advertising Expense 35,000 4567 14 Interest Expense $1,000 15 Interest Payable 2,000 16 Note Payable 15,000 17 Prepaid Insurance Expense 2,000 5 Advertising Payable 4,000 18 Retained Earnings 18,000 6 Allowance for Doubtful Accounts 3,000 19 Salaries Expense 225,000 7 Bad Debt Expense 2,000 20 Salaries Payable 2,000 8 Cash 31,000 21 Service Fee Revenue 400,000 9 Contributed Capital 45,000 22 Supplies 11,000 10 Depreciation Expense 8,000 23 Supplies Expense 26,000 11 Dividends ? 24 Utilities Expense 14,000 12 Equipment 13 Insurance Expense 65,000 12,000 25 Utilities Payable 1,000 All of Liberty's services are performed on account. For 2018, Liberty calculated the bad debt estimate as 1/2 of 1% of Service Fee Revenue (i.e. .005). What is the value of the missing Dividends account? A- $24,000 B. $17,000 OC. $60,000 D. $35,000 E. None of the answer choices provided are correct. OF. $80,000