Presented below are selected accounts for San Marcos Corporation for December 31 of the current year.

	Debit	Credit
Accounts Receivabletrade	$750
Building and Equipment	1,050
Cash in Bankoperating	79
Interest Receivable	65
Installment Receivables	90
Merchandise Inventory	55
Land	330
Notes Receivablelong term	555
Petty Cash	38
Prepaid Expensescurrent	62
Supplies	49
Patent	90
Accounts Payabletrade		655
Accumulated Depreciation		255
Additional Paidin Capital		630
Allowance for Uncollectible Accounts		85
Cash Dividends Payable		90
Common Stock$1 par value		75
Income Tax Payable		115
Notes Payable2 years		930
Retained Earnings		95
Unearned Revenues2 years		115
Cash Dividends Declared Service Revenue	270	638
Operating Expenses	200
TOTALS	$3,683	$3,683

What are total liabilities for San Marcos Corporation?

A.

$1,990

B.

$1,815

C.

$1,950

D.

$1,905