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; Retained earnings $60,000. What are Flamengo's total liabilities