Use the starting balance sheet, income statement, and the list of changes to answer the question. Between January $1$ and March $31,2023$: $1.$ Cash increases by $\backslash (\backslash$$ $200,000\backslash )2.$ Other Assets decrease by $\backslash (\backslash$$ $100,000\backslash )3.$ Paid$-$In Capital does not change $4.$ Dividends paid of $\backslash (\backslash$$ $200,000\backslash )$ What is the value for Liabilities on March $31,2023?$