Following is a list of account balances (except for owner's capital) of Wilson Mowing Service as of December 31 of the first year of operation: 
The proprietor, J.D. Wilson, contributed $3,000 at the beginning of the year: during the year, the proprietor took $12,000 in drawings.
At the end of the year, what is the amount of total liabilities?
Definitions:
Lean Production
A manufacturing methodology that focuses on minimizing waste within systems while simultaneously maximizing productivity.
Flexible Manufacturing
A system that allows for quick adjustments in production processes in response to changing market demands, trends, or technology.
Competitive Advantage
A unique attribute or capability that allows a company to outperform its competitors.
Excellent Service Technology
The deployment of sophisticated technology aimed at improving the quality and delivery of service operations, enhancing customer satisfaction.
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