Riley Company borrowed $36,000 on April 1. Year 1 from Titan Bank. The note issued by Riley carried a one-year term and a 7% annual interest rate. Riley earned cash revenues of $1,700 during Year 1 and $1,400 during Year 2. Assume no other transactions. Based on this information alone, what are the amounts of total liabilities that would appear on Riley's December 31 balance sheets for Year 1 and Year 2, respectively? Multiple Choice A) $36,000 and $0 B) $37.890 and $0 C) $37,890 and $38,520 D) $1,890 and $630