At the beginning of $2022,$ Huffer Corporation had total assets of $$230,645,$ total liabilities of $$84,200,$ common shares of $$83,845,$ and retained earnings of $$62,600.$ During $2022,$ Huffer had net income of $$42,750,$ paid dividends of $$11,900,$ and issued additional common shares for $$17,970.$ Huffer's total assets at the end of $2022$ were $$230,645.$

Required:

Calculate the amount of liabilities that Huffer must have at the end of $2022$ in order for the statement of financial position to balance.

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