The following information is taken from the financial records of The Gilgen Brothers Company. No additional investments of capital were made during the year.

	Beginning of Year	End of Year	During the Year
Assets	$24,000	$72,000
Liabilities	10,000	?
Sales revenue			$87,000
Expenses			42,000
Dividends			3,000

Liabilities at the end of the year equal:

Select one:

A. $30,000

B. $20,000

C. $16,000

D. $36,000