The following is information for Harper Co. for the current year. BEGINNING Balances ENDING Balances Total Assets $70,000 $60,000 Total Liabilities. $40,000 $28,000 During the Year Revenues $60,000 Expenses ? Dividends. $25,000 No stock was issued or bought back during the years. EXPENSES for the year must have been: O $33,000 O $35,000 O $37.000 O $28,000