In the beginning of 2030, a corporation had the following balances

Total assets: $165,700

Total Liabilities: $83,100

Common stock: $110,000

Retained earnings: $82,600

During 2030, the company had a net loss of $23,600, paid dividends of $23,800 and sold additional common stock for $26,000. At the end of 2030, the company's total assets were $173,800.

Calculate the amount of total liabilities that this company must have at the end of 2030 for the accounting equation to balance.