At December 31, 2011 the Accounting Records of Gordon Limited

At December 31, 2011 the accounting records of Gordon Limited contain the following items:
$$\begin{array} { l c l r } \text { Accounts Payable } & \$ 2,500 & \text { Accounts Receivable } & \$ 18,750 \\\text { Land } & \$ 30,000 & \text { Cash } & ? \\\text { Building } & \$ 31,250 & \text { Equipment } & \$ 40,000 \\\text { Notes Payable } & ? & \text { Share capital } & 12,500 \\\text { Retained Eamings } & \$ 125,000 & &\end{array}$$
-Refer to the above data. If the Cash balance at December 31, 2011 is $62,500 then total liabilities amount to:

A) $ 42,500.
B) $140,000.
C) $ 45,000.
D) $182,500.