The accountant for Hawaei Corporation prepared the following list of account balances from the companys records for the year ended December 31, 2017:

	Sales revenue	$165,000		Cash	$ 30,000
	Accounts receivable	14,000		Selling expenses	44,000
	Equipment	42,000		Common stock	41,000
	Accounts payable	12,000		Interest income	3,000
	Salaries and wages expense	40,000		Cost of sales	51,000
	Inventories	22,000		Prepaid expenses	2,000
	Income taxes payable	5,000		Income taxes expense	18,000
	Notes payable	20,000		Retained earnings	?

A)	Total assets at the end of 2016
B)	Total liabilities at the end of 2016	_____________________________
C)	What parties have a claim on Taryn Corporations assets? Explain you answer in the terms of the accounting equation.