On its schedule of liquidation,what is the balance of the liabilities account on July 31?

of Wingier, Norris GutlMie was formed asa sand decided to termimte its fimncial on Jamary 5 at the beginning of ivable Total were "Sd to the partnership agreement: the liquidation The following bal 517, ooo 80.000 100,000 sv.DOD 447,000 Liabilities PMtEers Loan Wingler. Capital Nuns. Capital Ca.tal Gut'w.e, Total LiabilltiesandCaital 25000 141.000 100000 62.000 1-1 Veb 13 Mar 29 Sep. 26 Collected total with rest judged to be Sold the land building equilment for Mule Qpital that on. 30 S d " Gpital sain MM'e final d' to the Guth rie On its schedule of liquidation, what is the balance of the liabilities account on July C) ($79,000) C) ($37,800) ($67,100)