Wetzel Company has the following accounts and balances at the end of the first year of operations: Long - Term Notes Payable $152,000 Accounts Receivable $30,000 Accounts Payable $39.000 Building $55,000 Cash and Cash Equivalents $63,000 Salaries Expense $20,500 Common Stock $109,000 Interest Payable $6,500 Land $43,000 Short-term Investments $29,000 Income Taxes Payable $12,000 Equipment $59,500 Supplies $27,000 Service Revenue $99,000 Supplies Expense $38,000 Utilities Expense $28,500 Income Tax Expense $24,000 What is the total amount of liabilities at the end of the year? - GO O A. $57,500 OB. $204,000 C. $111,500 OD. $209,500