The accountant for Scott Industries prepared the following list of account balances from the companys records for the year ended December 31:

Fees Earned	$165,000		Cash	$30,000
Accounts Receivable	14,000		Selling Expenses	44,000
Equipment	64,000		Common Stock	27,000
Accounts Payable	12,000		Interest Income	3,000
Salaries & Wages Expense	40,000		Prepaid Rent	2,000
Income Taxes Payable	5,000		Income Taxes Expense	18,000
Notes Payable	20,000		Rent Expense	20,000

Determine the total liabilities at the end of the current year for Scott Industries. $