1. Company X on January 1, 2022 has the following financial position: 
2. 
   
3. Assets of VND 20,000 million
4. 
   
5.  Liabilities to pay 1/4 of assets, at the end of the year on December 31, 2022. 
6. 
   
7. Company assets increased by 300 million, Equity decreased by 100 million.

Request:
a.  Calculate the value of company x's liabilities as of December 31, 2022
b. Name 3 possible reasons for the change in equity in 2022