Potter Company reports the following line items: Long-Term Notes Payable Accounts Receivable Account

Potter Company reports the following line items: Long-Term Notes Payable Accounts Receivable Accounts Payable Building Cash and Cash Equivalents Salaries Expense Common Stock Interest Payable Land Short-term Investments Income Taxes Pavable $50,000 $28,000 $37.000 $55,000 $80,000 $25,500 $26.000 $1,500 $40.000 $5,000 $10.000 O A. $61.500 OB. $36,000 OC. $26.000 OD. $109,000