单选题

Duster Company reported the following financial information at the end of 2007:

	in millions
Unearned revenue	$240
Common stock at par	30
Capital in excess of par	440
Accounts payable	1150
Treasury stock	2000
Retained earnings	5160
Accrued expenses	830
Accumulated other comprehensive loss	210
Long - term debt	1570

Calculate Duster's liabilities and stockholders' equity as of December 31, 2007.（）

A、 $3790 million；$7420 million
B、 $3550 million；$7840 million
C、 $3790 million；$3420 million

【正确答案】 C

【答案解析】

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).