What is the balance for Flower's Inc.'s Note Payable at the end of the year?

The following selected accounts are listed, in random order, at the end of Flower Inc.'s first year of business: Accounts Payable Buildings Service Revenue Note Payable Land Common Stock Wages Expense Vehicle $ 78,200 65,000 460,000 ??? 22,500 120,000 320,000 20,000 Accounts Receivable Cash Advertising Expense Dividends Supply Expense Equipment Insurance Expense Retained Earnings (12/31/14) $82,200 70,890 23,000 12,200 100 10,000 60,000 2772 What is the balance for Flower's Inc.'s Note Payable at the end of the year? O A $105,890 B. $40,090 C. $100,890 D. $27,690 E. $43,090