Chase Inc. is planning for next year and has the following summarized results so far ($000):

Income Statement
EBIT	246
Interest	?
EBT	?
Income Tax	?
Net Income	?

Balance Sheet
	This Year	Next Year
Assets	482	645
Current Liabilities	53	70
Debt	265	?
Equity	233	?
Total Liab Equity	682	845

The firm pays interest of 11% on all borrowing and is subject to an overall tax rate of 38%. It paid interest of $25,000 this year and plans a $85,000 dividend next year. Complete Chase's forecast of next year's financial statements. Round all calculations to the nearest $1,000. What is ending debt?