Final answer:
The amount of liabilities on December 31, 2017 for Raisin Corporation is calculated using the accounting equation, resulting in $30,000, which is option d).
Step-by-step explanation:
To determine the amount of liabilities on December 31, 2017 for Raisin Corporation, we can use the basic accounting equation: Assets = Liabilities + Shareholders' Equity. We know that the shareholders' equity at the end of the year was $75,000, and the assets were $105,000. Thus, we can calculate the liabilities as follows:
Liabilities = Assets - Shareholders' Equity
Liabilities on December 31, 2017 = $105,000 - $75,000 = $30,000
Therefore, the correct answer is d) $30,000.