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Selected information for Advanced Spa Services and Dalton Spa Services follows: Advanced Spa Services Dalton Spa Services Total Assets Total Assets $170,000 Total Stockholders' Equity $71,000 $83,000 Total Stockholders' Equity $220,000 $111,000 Total Revenues Total Revenues $73,000 Net Income $10,000 Net Income $20,000 The total assets and total stockholders' equity balances are as of December 31, 2024. Total revenues and net income are for the year ended December 31, 2024. No dividends were paid. Average net assets are $190,000 for Advanced and $240,000 for Dalton. Which business owes more to creditors and how much does that business owe? OA. Advanced owes more, Liabilities are $99,000 OB. Dalton owes more, Liabilities are $109,000 C. Advanced owes more, Liabilities are $109,000 D. Dalton owes more, Liabilities are $99,000