Ceramic Products, Incorporated reports these account balances at January 1, Year 2 (shown in alphabetical order): Accounts Payable $ 33,000 Accounts Receivable 25,000 Buildings 158,000 Capital Stock 190,000 Cash 18,000 Equipment 25,000 Land 85,000 Notes Payable 29,000 Retained Earnings 54,000 On January 5, Year 2, Ceramic Products collected $17,000 of its accounts receivable and paid $16,000 on its note payable. On January 6, Year 2, total liabilities are