Ceramic Products, Inc. reports these account balances on January 1, 2015 (in alphabetical order):

Accounts payable	23,000 $
Accounts receivable	15,000 $
Buildings	148,000 $
Capital Stock	180,000 $
in advance	$8,000
Equipment	15,000 $
Kara	75,000 $
Notes payable	19,000 $
Retained earnings	44,000 $

On January 5, Ceramic Products collected $7,000 of its receivables and paid $6,000 in promissory notes.

Calculate Total liabilities as of 6 January 2015