Manley Corporations trial balance at December 31, 2010 consisted of the following account balances:

Cash	$100,000
Sales Unearned Revenue	350,000 2,500
Accounts Receivable	235,000
Accounts Payable	112,500
Salaries (paid to employees)	90,000
Common Stock	2,000
Cost of Goods Sold	200,000
Notes Payable	2,300
Tax Expense	18,000
Additional Paid-In Capital	15,700

Prepare Manleys December 31, 2010 balance sheet. What is the Total Liabilities and Stockholders' Equity Amount? (Hint: You must compute a missing amount.)