Use the following information to answer this question: End of Last Year Figures - The firm currently uses straight-line depreciation. - No fixed assets are expected to be purchased or sold. - Current assets and accounts payable vary directly with sales. - Notes payable will be paid off at the end of coming year. - Depreciation expense last year was $5,000. - Sales are expected to grow by 28% this coming year. - All net income is paid out in dividends and no new stock or bonds will be issued or retired. Calculate total liabilities for the end of the coming year. (round to closest dollar)