A company reports the following amounts for the year ended December 31, 2021: Advertising Expense Building Salaries Expense Accounts Payable Cash $ $ $ $ $ 14,200 100,000 24,800 6,300 12,400 Service Revenue Interest Expense Utilities Expense Equipment Notes Payable $ $ $ $ 128.000 2,500 14,500 25,700 20.000 In addition, the company had common stock of $20,000 at the beginning of the year and issued an additional $5,000 of common stock during the year. The company had retained earnings of $13,300 at the beginning of the year and paid dividends of $8,500 What amount of total liabilities should the company report in its December 31, 2021 balance sheet? Multiple Choice $20,000