Kevin, Kate and Randall Pearson organized Big Three as a corporation; each contributed $27000 cash to start the business and received shares of stock. The store completed its first year of operations on December 31, 2019. On that date, the following financial items for the year were determined: cash on hand and in the bank, $29400, amounts due from customers from sales of books, $22500; equipment, $58900: amounts owed to publishers for books purchased, $7000; one-year notes payable to a local bank for $23200. No dividends were declared or paid to the stockholders during the year. On December 31, 2019, what are Big Three's total liabilities? $