单选题
The following information about a company is provided:
| Account | $Thousands |
| Contributed capital,beginning of the year | 50 |
| Retained earnings, beginning of the year | 225 |
| Sales revenues earned during the year | 450 |
| Investment income earned during the year | 5 |
| Total expenses paid during the year | 402 |
| Dividends paid during the year | 10 |
| Total assets, end of the year | 800 |
Total liabilities (in $ thousands) at the end of the year are closest to:
【正确答案】
A
【答案解析】
Given Assets = Liabilities + Equity. First calculate ending equity ($318, see calculation in the following table).
$800 = Liabilities + $318, Total liabilities = $482.
