Shanda Lear's Lighting Store as of December 31: Accounts 18,000 Payable Accounts 11,000 Receivable Bonds 22,000 Payable Common 10,000 Stock Equipment 16,000 Furniture 24,000 Prepaid 5,000 Expenses Notes 19,000 Payable Revenues 92,000 Salaries 13,000 Expense Unearned 8,000 Revenues Utilities 10,000 Expense What are its total liabilities as of December 312