[The following information applies to the questions displayed below.] The following financial statement information is from five separate companies:

Company A			Company B			Company C			Company D			Company E
December 31, 2010
Assets	$	36,000	$	28,080	$	23,040	$	64,080	$	98,280
Liabilities	29,520	19,656	12,441	44,215	?
December 31, 2011
Assets	39,000	28,080	?	70,980	107,640
Liabilities	?	19,094	12,803	34,070	85,035
During year 2011
Owner investments	6,000	1,400	9,750	?	6,500
Net income (loss)	8,570	?	(1,147)	10,045	7,449
Owner cash withdrawals	3,500	2,000	5,875	0	11,000

5.	Calculate the amount of liabilities for Company E on December 31, 2010.(Omit the "$" sign in your response):

Amount of Liabilities

$