At the beginning of April, Warren Corporation's assets totaled $241,000 and liabilities totaled $61,000. During April the following summarized transactions occurred: Additional shares of stock were sold for $20,500 cash. A building costing $96,000 was purchased using $10,500 cash and by signing an $85,500 long-term note payable. Short-term investments costing $9,100 were purchased using cash. $10,100 was paid to an employee as a loan; the employee signed a six-month note in exchange for the loan. How much are Warren's total liabilities at the end of April? $146,500

$136,400

$167,100

$157,000