The following table contains financial information for Dillon Incorporated before closing entries: Cash Supplies $ 12,000 4,500 Prepaid Rent 2,000 Salaries Expense 4,500 Equipment 65,000 Service Revenue 30,000 Miscellaneous Expense 20,000 Dividends 3,000 Accounts Payable 5,000 Common Stock 68,000 Retained Earnings What is the amount of Dillon's total liabilities? 8,000