The account balances for a company are listed below. All balances are as of December 31, 2021, except where noted otherwise. Account Accounts Payable Account Balance $10,800 Rent Expense 12,600 Equipment 5,100 Furniture Accounts Receivable Wages Payable Prepaid Expenses Dividends Sales Revenue Notes Payable (due 4/30/22) Cost of Goods Sold 750 Notes Payable (due 12/31/23) 3,000 Accumulated Depreciation 149,775 Cash Balance $4,500 111,750 24,900 61,350 12,000 21,000 1,500 Common Stock 30,000 73,200 Goodwill 15,000 Loss on Sale of Equipment 8,250 Retained Earnings (1/1/21 24,225 Inventory 14,250 Marketable Equity Securities 450 Advertising Expense 3,750 Depreciation Expense 1,650 3,000 Unearned Revenue 3,300 Insurance Expense Determine Total Liabilities as of December 31, 2021: