In 2020, Flamengo Corporation had the following: Cash $32,000; Short-term investments $7,000; Accounts receivable $45,000; Supplies $6,000; Long-term notes receivable $1,500; Equipment $196,000; Factory Building $181,000; Intangible assets $6,100; Accounts payable $45,000; Accrued liabilities payable $9,000; Short-term notes payable $64,600; Long-term notes payable $116,000; Common stock $180,000; Inventory $10,000 What are Flamengo's total liabilities