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3. Vuona had the following final balances after the first year of operations: assets, $35,500; stockholders' equity, $14,000; dividends, $2,100; and net income, $10,100. What is the amount of Vuona's liabilities? SHOW WORK A. $9,300 B. $23,500 C. $21,500 D. $35,500 4. Accountants are responsible for measuring various operating, investing, and firiancing activities. Which of the following correctly matches the activity with its type? A. Financing-providing products and services to customers. B. Operating-paying cash dividends to stockholders C. Investing - purchasing land for cash D. Investing - paying for utilities used during the month