Following Is a List of Account Balances of Nabers Delivery

Multiple Choice

Following is a list of account balances of Nabers Delivery Services as of December 31, after the first year of operations. $$\begin{array} { | l | r | } \hline \text { Accounts Receivable } & \$ 5,000 \\\hline \text { Accounts Payable } & 5,000 \\\hline \text { Salaries Expense } & 4,000 \\\hline \text { Repairs Expense } & 600 \\\hline \text { Truck } & 9,000 \\\hline \text { Equipment } & 10,000 \\\hline \text { Notes Payable } & 8,500 \\\hline \text { Cash } & 11,500 \\\hline \text { Supplies Expense } & 1,400 \\\hline \text { Service Revenue } & 31,000 \\\hline \text { Gasoline Expense } & 3,200 \\\hline \text { Salaries Payable } & 200 \\\hline\end{array}$$ What is the amount of total liabilities at the end of the year?

A) $13,700
B) $22,900
C) $19,700
D) $13,500