$ 150,000 130,000 195,000 Bridgewater Company had the following account balances for the year ended December 31, 2021: Accounts Payable Accounts Receivable Accumulated Depreciation Income Taxes Payable $ 75,000 Income Taxes Expense 90,000 Interest Expense 5,000 Cash 260,000 Inventories 180,000 Common Shares 160,000 Loan Payable, due December 31, 2026 110,000 Cost of Goods Sold 430,000 Prepaid Insurance Expense 60,000 Retained Earnings, at January 1, Deferred Revenue 70,000 2021 270,000 Depreciation Expense 70,000 Salaries Expense 360,000 Dividend Declared 65,000 Sales Revenue 1,220,000 Equipment 580,000 Utility Expense 20,000 What is the amount of Total Liabilities at December 31, 2021? $395,000 $465,000 $335,000 $405,000