Assets		Liabilities & SHE
Cash	97	Accounts payable	182
Accounts receivable	182	Notes Payable	97
Inventories	69	Total Current Liabilities
Total Current Assets:		Long Term Debt	263
Equipment	263	Total Liabilities:
Land	375	Common Stock	375
Total Fixed Assets:		Retained Earnings	69
		Total Common Equity:
Total Assets		Total Liabilities & SHE

You are asked to prepare a common size balance sheet using the balance sheet above. What number would be placed in total liabilities?