| My first has been a friend of man |
| Forever since the world began; |
| It rules by day, and well it might, |
| And is not lost in depths of night. |
| My second is a bank of sand— |
| 'Tis got from birds of sea and land. |
| My last a pronoun has been made. |
| When letter H has been mislaid. |
| My whole the squatter's heart doth tease, |
| And doth his pocket often squeeze. |
| Whole comes by day and stays by night, |
| In spite of many a scornful slight. |
A merchant receives $3 of every $5 owing him on book debts amounting to $15,000 (which debts are five per cent. more than his liabilities), and $3.75 of every $5 on $6000 of running debts his due. Find his liabilities if he pays dollar for dollar.