Following is a list of account balances of Surburban Lawn Services as of December 31 of the first year of operation

Accounts Receivable $4,000
Accounts Payable 6,000
Salaries Expense 7,000
Repairs Expense 600
Truck 10,000
Equipment 9,000
Notes Payable 8,300
Cash 7,200
Supplies Expense 1,500
Service Revenue 31,000
Gasoline Expense 3,100
Salaries Payable 300

What is the amount of total liabilities at the end of the year?
A) $14,600
B) $26,800
C) $23,700
D) $14,300

A .Accounts Payable $6,000
Notes Payable 8,300
Salaries Payable 300
Total liabilities $14,600