McCoy Corporation provides plumbing services. Transactions during the first year of operations are provided below. a) Received $14,000 cash and issued common stock to Sharon McCoy. b) Paid $1,400 cash for equipment to be used for plumbing repairs. c) Borrowed $10,000 from a local bank and deposited the money in the checking account. d) Paid $100 rent for the year. e) Purchased $300 of office supplies by cash. f) Completed a plumbing repair project for a local lawyer and received $3,300 cash. Calculate the amount of total liabilities at the end of the first year. A. $10,000 OB. $22,600 OC. $3,300 OD. $14,000