23 Which of the following will NOT require an adjusting entry to the company's books O a. Check Printing Charge out of O b. Outstanding Checks O c. Fee For NSF Check O d. Both A &: C You are given the following information for Smart Company, for the year 2020: Assets (5) Liabilities ($) Owner's Equity ($) Values on 1/1/2020 722.000 ??? 124,600 During the year 2020. assets increased by $ 23,200. The year was bad for business, as the company recorded a netloss of 17.450. Also, during the year, the owner (Mr. Clever) invested an additional $ 20,000 into the business, and withdrew later $ 3.600 for personal use. Required: Calculate the value of total liabilities. on 31/12/2020. Note: (write your answer as a number only, no dollar signs or commas)