Honest Joe has the following accounts and balances at the end of the fiscal year:

Long-Term Notes Payable

$170,000

Accounts Receivable

$30,000

Accounts Payable

$43,000

Building

$55,000

Cash

$38,000

Salaries Expense

$20,500

Capital

$22,000

Interest Payable

$4,300

Land

$43,000

Accrued expenses

$8,000

Short-term Investments

$30,000

Income Taxes Payable

$10,000

Equipment

$59,500

Supplies

$25,000

Unearned Revenue

$5,000

Service Revenue

$99,000

Supplies Expense

$38,000

Utilities Expense

$28,500

Income Tax Expense

$25,000

What is the amount of total liabilities at the end of the year?