River Corporation had the following beginning balances: Cash $120,000 Accounts Receivable 40,000 Supplies 25,000 Accounts Payable 20,000 Common Stock 50,000 Retained Earnings 115,000 If ending assets for River Corporation were $200,000, net income was $75,000, and dividends paid were $20,000, what was ending liabilities for River Corporation. Show your work to receive full and partial credit.