Following Is a List of Account Balances of Surburban Lawn

Following is a list of account balances of Surburban Lawn Services as of December 31 of the first year of operation. $$\begin{array} { | l | r | } \hline \text { Accounts Receivable } & \$ 4,000 \\\hline \text { Accounts Payable } & 6,000 \\\hline \text { Salaries Expense } & 7,000 \\\hline \text { Repairs Expense } & 600 \\\hline \text { Truck } & 10,000 \\\hline \text { Equipment } & 9,000 \\\hline \text { Notes Payable } & 8,300 \\\hline \text { Cash } & 7,200 \\\hline \text { Supplies Expense } & 1,500 \\\hline \text { Service Revenue } & 31,000 \\\hline \text { Gasoline Expense } & 3,100 \\\hline \text { Salaries Payable } & 300 \\\hline\end{array}$$ 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