Linda Keller opened a consulting firm, Keller Consulting P$.$C$.$ During its first month of operations, the following transactions were completed:

I. Linda invested $$30,000$ in the business, which in turn issued common stock to her.

II$.$ The business purchased equipment on account for $$62,000.$

III. The business provided consulting services on account, $$12,000.$

IV$.$ The business paid cash salary to the receptionist, $$2,000.$

$V.$ The business received cash from a customer as payment on account $$6,000.$

VI$.$ The business borrowed $$11,000$ from the bank, issuing a note payable.

At the end of the month, total liabilities are:

A$.$ $$74,000.$

B$.$ $$11,000.$

C$.$ $$62,000.$

D$.$ $$73,000.$