X Company, a merchandiser, prepares monthly financial statements. On April 30, its accountant made adjusting entries to record:

• $5,780 of April interest on a bank loan to be paid in May
• $1,505 of wages that were earned by employees in April but to be paid in May
• $4,551 of rent and insurance for April that was prepaid on April 1 but had expired
• $3,540 of depreciation on factory equipment
• a $2,658 April utility bill received in April, to be paid in May

What would be the effect of these entries on total equities in April?

A: $-2,654

B: $-3,848

C: $-5,580

D: $-8,091

E: $-11,732

F: $-17,011