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You are given the following information for Smart Company, for the year 2020: Assets (5) Liabilities ($) Owner's Equity (5) Values on 1/1/2020 722.000 124.600 32292 During the year 2020. assets increased by $ 23,200. The year was bad for business, as the company recorded a net loss of $ 17.450. Also during the year, the owner (Mr. Clever) invested an additional $ 20,000 into the business, and withdrew later $ 3.600 for personal use. Required: Calculate the value of total liabilities, on 31/12/2020. Note: (write your answer as a number only, no dollar signs or commas)