Ending liabilities are 67,450, beginning equity was $87,300, common stock issued during year totaled $31,300, expenses for the year were $22,300, dividends declared totaled $13,300, ending equity for the year is $181,750, and beginning assets for the year were $222,600. What was beginning liabilities for the year?

$154,750

$155,150

$213,050

$249,200

$135,300