what is the amount of total liabilities at the end of the year?

Following is a list of account balances of Nabers Delivery Services as of December 31, after the first year of operations. Accounts Receivable Accounts Payable Salaries Expense Repairs Expense Truck Equipment Notes Payable Cash Supplies Expense Service Revenue Gasoline Expense $5,000 6,000 5,000 800 9,000 10,000 8,300 15,800 1,000 35,000 3,000 O A. $21,400 O B. $14,300 O c. $14,600 OD. $24,400