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December 31 Cash 7,530 Accounts Receivable 2,100 700 13,700 Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Common Stock 1,100 1,900 4,300 1,000 12,940 Retained Earnings Dividends 790 Fees Earned 9,250 Wages Expense 2,500 Rent Expense 1,960 Utilities Expense 775 Depreciation Expense 250 Miscellaneous Expense 185 Totals 30,490 30,490 Determine the total liabilities for the period. a. $6,200 b. $4,300 c. $1,900 d. $20,240