Tap Corporation gathered together the following information regarding the asset, liability, shareholders' equity, revenue, and expense accounts as of the end of its first year in operations, August 31, 2017 Total assets are: $ 7,500 Dividends $10,200 Truck 23,600 Accounts payable 6,700 Supplies 2,500 Service revenue 45,600 Salary expense 19,400 Salary payable 12,200 Accounts receivable 8,200 Utilities expense 5,000 Note payable 10,000 1,200 Interest expense Common shares 25,000 21,900 Cash Rent expense Select one: al $56,200 b. $101,800 c. $32,600 O d. $53,700