At the beginning of 2019, Huffer Corporation had total assets of $232,800, total liabilities of $84,200, common stock of $86,000, and retained earnings of $62,600. During 2019, Huffer had net income of $42,750, paid dividends of $11,900, and issued additional common stock for $13,300. Huffer's total assets at the end of 2019 were $232,800.

Required: Calculate the amount of liabilities that Huffer must have at the end of 2019 in order for the balance sheet equation to balance.