At the beginning of the year, Execon Co. had total assets of 200,000, total liabilities 110,000, shareholders' equity 90,000. for the year they earned net income of 75,000, declared cash dividends of 30,000. At the end of the year the Co. had total assets of 300,00 and shareholders' equity was at 135,000. At the end of the year, total liabilities were = to?

$0 45,000 50,000 165,000