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Placing whales and hippos in the same clade means that
Liabilities
Obligations owed by a company to third parties, such as loans, accounts payable, or mortgages, expected to be paid or settled.
Owner's Equity
The residual interest in the assets of a business after deducting liabilities.
Total Liabilities
The aggregate of all debts and financial obligations owed by a company to external entities at any point in time.
Owner's Equity
The residual interest in the assets of a business after deducting its liabilities, representing the owner's claim against the company's assets.
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