Wetzel Company has the following accounts and balances at the end of the fiscal year: Long - Term Notes Payable Accounts Receivable Accounts Payable Building Cash and Cash Equivalents Salaries Expense Common Stock Interest Payable Land Short-term Investments Income Taxes Payable $152,000 $31,000 $42,000 $55,000 $73,000 $20,500 $23,000 $6,500 $42,000 $25,000 $14,000 O A. $116,500 B. $214,500 O C. $62,500 OD. $211,000 Short-term Investments Income Taxes Payable Equipment Supplies Service Revenue Supplies Expense Utilities Expense Income Tax Expense $25,000 $14,000 $59,500 $26,000 $99,000 $38,000 $28,500 $23,000 What is the total amount of liabilities at the end of the year? O A. $116,500 O B. $214,500 O C. $62,500 O D. $211,000