Sheridan Incorporated has acquired additional assets of $$357000$ on account during the $2025$ fiscal year. Total revenues for Sheridan were $$786000$ and expenses were $$553000.$ Sheridan's board of directors decided to pay out $$14600$ in dividends for the $2025$ fiscal year. If no other equity transactions were made, what was the change in Sheridan's liabilities during $2025?$

increase of $$218400$

increase of $$233000$

increase of $$138600$

decrease of $$357000$