At the beginning of April, Hamal Corporation's liabilities totaled $60,000 and stockholders' equity totaled $180,000. During April the following summarized transactions occurred:

• Additional shares of stock were sold for $20,000 cash.

• A building costing $95,000 was purchased using $10,000 cash and by signing an $85,000 long-term note payable.

• Short-term investments costing $9,000 were purchased using cash.

• $10,000 was paid to an employee as a loan; the employee signed a six-month note in exchange for the cash.

How much are Hamal's total assets at the end of April?