Answer:
The total liabilities for the next year amount to 37163 $.
Explanation:
To calculate the liability we will use the simple equation given below.
Asset-equity=liability
Assets-RE=Liability
                         Current year      Change*        Next Year
Assets                  180,506.00    29,506.00        151,000.00  
Common Stock   (11,365.00)         0               (11,365.00)
Retain Earning  (92,472.00)  (10,000.00)      (102,472.00)
Liability- BaL figure   76,669.00                           37,163.00  
    
*Retain earning= Net profit- dividend  
Hence balancing figure that is 37,163 dollars is liabilty for next year,