From the following account balances of Frosty Pty Ltd as at 30 June 2019, what is the total value of the business LIABILITIES? Cash at bank $4,000 Accounts receivable (net) 54,000 Inventory 64,000 Plant and equipment 350,000 Goodwill 180,000 Accounts payable 35,000 Accrued Expenses 12,000 Borrowings 184,000 Provisions 45,000 Share capital 240,000 Retained earnings 148,000