Bahwan

Summary of transaction as at			30-Apr	2020
					$	$
Cash					48,000
Equity						10,000
Building					140,000
Loan 1						140,000
Equipment					30,000
Loan 2						30,000
Purchases (for Cash)					18,000
Sales (for Cash)						70,000
Marketing Expenses					14,000
Receivables					140,000
Sales (on Credit)						140,000
Purchases (on Credit)					36,000
Trade Payables						36,000
Light & Heat (Expense) A/c					2,800
Accruals						2,800
					428,800	428,800

Based on the information provided above, the Total Liabilities figure is:

Select one:

a. $208,800

b. $170,000

c. $172,800

d. None of the answers provided are correct