Linda Keller Opened an Engineering Office and Titled the Business

Multiple Choice

Linda Keller opened an engineering office and titled the business Engineering Enterprises P.C.During its first month of operations,it completed the following transactions: I.Linda invested $30,000 in the business,which in turn issued common stock to her.
V.The business borrowed $8,000 from the bank,issuing a note payable.
At the end of the month,total liabilities would be:

A) $8,000.
B) $60,000.
C) $68,000.
D) $70,000.