help please

The following transactions apply to Ozark Sales for Year 1: 1. The business was started when the company recelved $48,500 from the issue of common stock. 2. Purchased equipment inventory of $176.000 on account. 3. Sold equipment for $201,000 cash (not including sales tax). Sales tax of 8 percent is collected when the merchandise is sold. The merchandise had a cost of $126,000. 4. Provided a six-month warranty on the equipment sold. Based on industry estimates, the warranty claims would amount to 3 percent of sales. 5. Paid the sales tax to the state agency on $151,000 of the sales. 6. On September 1, Year 1, borrowed $19,000 from the local bank. The note had a 7 percent interest rate and matured on March 1, Year 2 7. Paid $5,400 for warranty repairs during the year. 8. Paid operating expenses of $55,500 for the year. 9. Paid $124,100 of accounts payable. 10. Recorded accrued interest on the note issued in transaction no. 6 . c. What is the total amount of current liabilities at December 31, Year 1? Note: Round your onswer to the nearest dollar amount. Answer is complete but not entirely correct