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

question 132

Multiple Choice

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

---

Definitions:

Flip Command

A command used in computing and graphic design to mirror or reverse an object's orientation.

Shape Width

The horizontal dimension or extent of a graphical object or shape in a digital document or design.

Sizing Handle

A small icon or area on the edge of a graphical object that can be dragged to resize the object.

Drawing Tools Format

This refers to the set of features and options available in graphic design software for creating and editing drawings or images.