These account balances at December $31$ relate to SportsFan Inc.:

Accounts Payable $ $51,600$ Preferred Shares, $$0\mathrm{.}01,$

Accounts Receivable $81,350,850,000$ shares issued $85,000$

Common Shares $594,000$ Retained Earnings. $71,500$

Bonds Payable $3,400$ Notes Receivable $12,100$

A$.$ $$20,500$

B$.$ $$0$

C$.$ $$29,000$

D$.$ $$8,500$