The accounts below appeared on the trial balance of Navarro Company at December 31, 2019. Each account has a normal balance. The prepaid insurance covers the next 9 months. Interest payable pertains to the Bonds Payable.

Notes Payable (short-term) $ 96,000

Accounts Receivable $ 259,200

Equipment 572,500

Allowance for Doubtful Accts. 3,900

Accumulated Depreciation - Equip 1,000

Prepaid Rent 28,125

Supplies 18,900

Additional Paid-in Capital 81,900

Unearned Revenue 95,100

Common Stock 1,062,500

Debt Investments (long-term) 140,700

Retained Earnings 306,000

Cash 85,125

Inventory 790,125

Bonds Payable Due 1/1/2017 600,000

Land 232,500

Interest Payable (on Bonds Payable) 2,850

Trading Securities 36,600

Copyrights 96,450

Treasury Stock 125,000

Notes Receivable (due in 6 months) 69,000

Accounts Payable 204,975

Stockholders' Equity totals:

A. $1,368,500 B. $1,450,400 C. $1,243,500 D. $1,325,400