Saira's Maid Service began the year with total assets of $120,000 and stockholders' equity of $40,000. During the year the company earned $90,000 in net income and paid $20,000 in dividends Total assets at the end of the year were $215,000. How much are total iabilities at the end of the year? o $80,000 O $90,000 O $105,000 O $110,000