Sharon Samson starts a plumbing service, Reliable Waterworks, Inc. Selected transactions are described as follows: A) Sharon deposits $7,000 into a new checking account for the company, receiving stock in exchange. B) Reliable pays $4,000 cash for equipment to be used for plumbing repairs. C) Reliable borrows $15,000 from a local bank and deposits the money in the checking account. D) Reliable pays $600 rent for the first month. E) Reliable pays $400 cash for plumbing supplies to be used on various jobs in the future. F) Reliable completes a plumbing repair project for a local lawyer and receives $1,300 cash. G) Reliable pays dividends of $2,500. After all of the transactions, what is the amount of total liabilities? O A. $15,000 O B. $4,400 OC. $4,000 D. $19,000 w ce w