Following Is a List of Account Balances of Wilson Mowing

Following is a list of account balances of Wilson Mowing Service as at 31 December of the first year of operation: $$\begin{array} { | l | l | } \hline \text { Accounts receivable } & \$ 6000 \\\hline \text { Accounts payable } & 7000 \\\hline \text { Salary expense } & 7000 \\\hline \text { Repairs expense } & 300 \\\hline \text { Truck } & 10,000 \\\hline \text { Equipment } & 12,000 \\\hline \text { Loans payable } & 3100 \\\hline \text { Cash } & 7400 \\\hline \text { Supplies expense } & 1300 \\\hline \text { Service revenue } & 35,000 \\\hline \text { Petrol expense } & 2900 \\\hline \text { Salary payable } & 300 \\\hline\end{array}$$ At the end of the year,what is the amount of total liabilities?

A) $24,500
B) $15,100
C) $15,400
D) $27,400