On 1/9/2020 Birzeit University received $840 from a student as tuition fees for the current semester the end on 31, Jan., 2021, the amount Birzeit university reported on Dec. 2020 Income statements for tuition Revenue was You are given the following information for Smart Company, for the year 2020: Assets ($) Liabilities ($) Owner's Equity ($) 722.000 Values on 1/1/2020 124,600 ?????? During the year 2020, assets increased by $ 23,200. The year was bad for business, as the company recorded a netloss of $ 24,650. 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)