Use the following information to answer the questions below.
Extracts from the books of a firm as at June 30, 2012 showed the following balances.
\(\begin{array}{c|c}
& \text{Dr GH¢} & \text{Cr GH¢} \\
\hline Advertising & 36,000 & - \\
\hline
Electricity & 60,000 & -
\end{array}\)Advertising was paid by cheque covering 12 months installments ending March 31 2012. Electricity was paid by cash covering 15 monthly installments from March 1, 2011.
Advertising owing in respect of the year ended June 30, 2012 is _______?