Net income for the year ended December $31,20$X$3=$$$20,000$

Dividends for the year ended December $31,20$X$3=$$$7,000$

Capital contributions made during the year ended December $31,20$X$3=$ $$0$

Determine the amount of liabilities at December $31,20$X$3.$

$$9,000$

$$36,000$

$$29,000$

$$42,000$

$$13,000$

$$10,000$