Census Company had the following accounts and balances at the end of the year. What are total liabilities at the end of the year? Cash Accounts Payable Common Stock Dividends Operating Expenses Accounts Receivable Inventory Long-term Notes Payable Revenues Salaries Payable $78,000 $13,000 $21,000 $12,000 $12,000 $54,000 $46,000 $35,000 $115,000 $27,000