Terps Company$$s balance sheet contained the following information:

Common Stock $ $12,500$

Total Assets $181,000$

Accounts Payable $64,500$

Retained Earnings $28,500$

Notes Payable is the only other item on the balance sheet. Notes Payable must equal:

A$)$ $$13,300.$

B$)$ $$11,000.$

C$)$ $$75,500.$

D$)$ $$77,400.$