Ending liabilities are 67,300, beginning equity was $87,200, common stock issued during year totaled $31,200, expenses for the year were $22,200, dividends declared totaled $13,200, ending equity for the year is $181,500, and beginning assets for the year were $222,400. What was beginning liabilities for the year? Multiple Choice $155,100 $154,500 $212,700 $248,800 $135,200