Bergmann’s Deli had $142,000 of total assets and $87,000 of total stockholders’ equity at December 31, 2018. At December 31, 2019, Bergmann’s Deli had assets totaling $163,000 and stockholders’ equity totaling $92,000. After analyzing the data, answer the following questions:

1. What was the amount of the increase or decrease in liabilities during 2019?

2. Identify a possible reason for the change in liabilities during the year.