At January 1, 2022, ZZ Company had total liabilities of $362,000 and retained earnings of $137,000. During 2022, the assets of ZZ Company decreased by $70,000, and the common stock increased by $17,000. At December 31, 2022, ZZ Company had total assets of $519,000 and its retained earnings was $156,000. Calculate ZZ's total liabilities at December 31, 2022