2015 2016 2017 2018 2019

Cash $ 12 $ 19 $ 22 $ 23 $ 21

Inventory 41 47 59 65 80

Accounts Receivables 80 102 124 148 187

Land 35 35 35 35 35

Buildings 612 567 505 459 414

Equipment 84 190 171 241 214

Accounts Payables 36 46 51 61 71

Notes Payables 21 6 7 9 6

Long-Term Debt 121 225 211 278 261

Owners Equity 686 683 647 623 613

what are the liabilities in this balance sheet? how to determine the market value or selling value of a business using this data