Spring Ltd has the following balances as at 31 October 2016: Cash 4,600 Motor Vehicles 2,000 Fixtures and fittings 3,600 Plant and machinery 10,800 Trade Payables 10,400 Property 28,000 Long Term Borrowings 18,400 Trade receivables 19,200 Short-term loans 9,200 Inventories 18,000 Based on the above information, calculate the total liabilities. Select one: a. 86,200 b. 38,000 c. 41,800 d. 44,400