At the beginning of April, Warren Corporation's assets totaled $259,000 and liabilities totaled $79,000. During April the following summarized transactions occurred:

Additional shares of stock were sold for $29,500 cash.

A building costing $114,000 was purchased using $19,500 cash and by signing an $94,500 long-term note payable.

Short-term investments costing $10,900 were purchased using cash.

$11,900 was lent to an employee; the employee signed a six-month note in exchange for the loan.

How much are Warren's total liabilities at the end of April?