At the beginning of April, Warren Corporation's assets totaled $243,000 and liabilities totaled $63,000. During April the following summarized transactions occurred:

Additional shares of stock were sold for $21,500 cash.

A building costing $98,000 was purchased using $11,500 cash and by signing an $86,500 long-term note payable.

Short-term investments costing $9,300 were purchased using cash.

$10,300 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?

Multiple Choice

A)$171,300

B)$149,500

C)$161,000

D)$139,200