问题
单项选择题
Duster Company reported the following financial information at the end of 2007:
Calculate Duster’s liabilities and stockholders’ equity as of December 31, 2007. Liabilities Stockholders’ equity（）
A. $ 3790 million $ 7420 million
B. $ 3550 million $ 7840 million
C. $ 3790 million $ 3420 million
答案
参考答案：C
解析：
Liabilities are equal to $ 3790 million ($ 240 million unearned revenue+$1570 long-term debt+$1150 accounts payable+$ 830 accrued expenses). Stockholders’ equity is equal to $ 3420 million ($ 30 common stock at par+$ 440 capital in excess of par-$ 2000 treasury stock+$5160 retained earnings-$210 accumulated other comprehensive loss).