White Cleaning Services was established by Mr. Mansoor early in 2021. On 1/1/2022, business had total assets of $ 85,000, and total liabilities of $13,000. During the year 2022, total revenue was $ 62,000, while total expenses amounted to $ 35,000. Also, during the year, Mr. Mansoor withdrew 12,000 from the business for personal use. On 31/12/2022, total business assets amounted to $ 136,000. Calculate the total liabilities on 31/12/2022.