Zeman Company Reports the Following Information on December 31,2014 What Are Total Liabilities at December 31,2014?
A) $91,000
B)

Zeman Company reports the following information on December 31,2014:
$$\begin{array} { l l } \text { Cash } & \$ 20,000 \\\text { Accounts receivable } & 112,000 \\\text { Accounts payable } & 91,000 \\\text { Accrued wages payable } & 6,000 \\\text { Unearned revenue } & 2,000 \\\text { Paid-in capital } & 59,000 \\\text { Retained earnings } & 80,000 \\\text { Inventory } & 30,000 \\\text { Prepaid rent } & 4,000 \\\text { Equipment (net) } & 12,000\end{array}$$
What are total liabilities at December 31,2014?

A) $91,000
B) $97,000
C) $99,000
D) $179,000