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kita cari dulu Total Harta & Modal akhir :
Total harta = Harta lancar + Harta tetap
Total harta = 10.645.000+1.700.000
= 12.345.000
Modal Akhir = Modal Awal + Laba - Prive
Modal Akhir = 2.750.000+1.855.000-360.000
=4.245.000
jadi Kewajibannya adalah
Total Harta - Modal Akhir
12.345.000 - 4.245.000= 8.100.000