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The total assets of Rivera Company are $61,000. Owners capital account is $15,000; drawings are $5,800; revenues, $47,000; and expenses, $42,000. What is the amount

The total assets of Rivera Company are $61,000. Owners capital account is $15,000; drawings are $5,800; revenues, $47,000; and expenses, $42,000. What is the amount of the companys total liabilities?

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