Final answer:
The total liabilities on a balance sheet at the end of the year cannot be determined without additional information.
Step-by-step explanation:
A balance sheet is a financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time. When calculating the total liabilities on a balance sheet at the end of the year, you would add up all the amounts owed by the company to creditors, suppliers, and other entities.
Based on the given options, we need more information about the specific liabilities of the company to determine the correct answer. Therefore, the correct answer is D) Cannot be determined.