need help please

Wetzel Company has the following accounts and balances at the end of the fiscal year: Long-Term Notes Payable $150,000 Accounts Receivable $30,000 Accounts Payable $41,000 Building $55,000 Cash and Cash Equivalents $38,000 Salaries Expense $20,500 Common Stock $22,000 Interest Payable $4,500 Land $43,000 Short-term Investments $30,000 Income Taxes Payable $10,000 A. $205,500 B. $176,000 C. $55,500 D. $110,500 Equipment Supplies Service Revenue Supplies Expense Utilities Expense Income Tax Expense $59,500 $25,000 $99,000 $38,000 $28,500 $25,000 What is the total amount of liabilities at the end of the year