Based on the below information, answer the following 5 questions.

As the new accountant for Barney Technologies, you notice that their some information has not been included in their account balances. Answer the following questions based on the information below.

Barney Technologies

Balance Sheet as at 30 June 2021

Cash	18,000		Accounts payable	4,500
Office supplies	1,500		Merchandise inventory	12,000
Accounts receivable	3,000		Bank loan	27,000
Property and equipment	75,000		Owners equity	78,000

The following information has not been incorporated to the accounts of Barney at the end of the period.

1. On the 30 June, Barney withdrew $2,000 from the business.

2. Depreciation for the year of $7,500 has not been included.

3. Although the invoice has not arrived, utilities expense for the last month is expected to be $300.

The heading/title of the Balance Sheet is:

Q. What is the total Liabilities amount?