The accountant for Franklin Company prepared the following list of account balances from the company's records for the year ended December 31, 2011:
Determine the total liabilities at the end of 2011 for Franklin Company.
Definitions:
Staff Allocation
The process of assigning employees to various projects, duties, or departments based on their skills, availability, and the operational needs of the organization.
Project Manager
A professional responsible for planning, executing, and closing projects, overseeing the project's scope, time, quality, and budget.
Hourly Rate
Payment amount set for one hour of work, often used to calculate earnings for part-time or contract positions.
Per Kilometer Rate
A price or cost applied for each kilometer traveled, often used in contexts such as shipping, transportation, and delivery services.
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