Use the following information for the question(s) below. Consider the following data: Cash $ 15,200 Accounts receivable 29.500 Accounts payable 34,500 Note payable 50,000 Inventory 17,000 Dividends payable 5,200 Equipment 220,000 Supplies 6,400 Net Income 35,000 Accumulated Depreciation 100.000 Common shares 40,000 Beginning Retained earnings 23,400 Prepaid rent 1,600 Salaries payable 12,000 Reference Ref 3-1 Total liabilities amounts to Select one: O A. $98,100. O B. $198,100. O C. $101,700. O D. $196,500