The Baldwin company currently has the following balances on their balance sheet: Assets $186,370 Common Stock $37,866 Retained earnings $36,853 Suppose next year the Baldwin Company generates $20,000 in net profit, pays $10,000 in dividends, assets change to $151,000, and common stock remains unchanged. What must their total liabilities be next year? Select:

$46,281

$111,651

$104,147

$66,281