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 $151,000 $33,000 $40,000 $55,000 $83,000 $20,500 $25,000 $4,500 $45,000 $25,000 $13,000 OA. $208,500 OB. $115,500 O C. $224,000 O D. $57,500 $25,000 $4,500 $45,000 $25,000 $13,000 $59,500 $25,000 $99,000 $38,000 $28,500 $25,000 Common Stock Interest Payable Land Short- term Investments Income Taxes Payable Equipment Supplies Service Revenue Supplies Expense Utilities Expense Income Tax Expense What is the total amount of liabilities at the end of the year? O A. $208,500 OB. $115,500 OC. $224,000 O D. $57,500