X Company, a merchandiser, prepares monthly financial statements. On June 30, its accountant made adjusting entries to record:

• $5,541 of June interest on a bank loan to be paid in July
• $1,856 of wages that were earned by employees in June but to be paid in July
• $4,613 of rent and insurance for June that was prepaid on June 1 but had expired
• $3,696 of depreciation on factory equipment
• a $2,802 June utility bill received in June, to be paid in July

What would be the effect of these entries on total liabilities in June?