The following amounts are reported on the classified Balance Sheet of Summer Song, Corp. as of 12/31/2019 (Assume the firm has no Preferred Stock or Treasury Stock): Total Assets $ 405,900 Common Stock 3,500 Additional Paid-In Capital 82,500 Retained Earnings 56,400 What is the amount of Total Liabilities? a. $465,800. b. $263,500. c. $548,300. d. $405,900. e. $346,000.