(116) Following is a list of account balances of Suburban Lawn Services as of December 31 of the first year of operation. Accounts Receivable $6,000 Accounts Payable 4,000 Salaries Expense 7,000 Repairs Expense 600 Truck 10,000 Equipment 9,000 Notes Payable 8,300 Cash 7,200 Supplies Expense 1,500 Service Revenue 31,000 Gasoline Expense 3,100 Unearned Revenue 300 What is the amount of total liabilities at the end of the year