The following balances and amounts were taken from the tabular analysis of Ortiz, Inc at December 31, 2017. Accounts payable Accounts receivable $30,000 60,000 $10,000 Cash 25,000 Salaries and wages expense 150,000 Salaries and wages payable 40,000 Retained earnings Equipment 5,000 20.000 Accumulated depreciation Common stock Notes payable Unearned revenue 20,000 Service revenue 70,000 Depreciation expense 5,000 Interest expense 120,000 20,000 5.000 How much is total liabilities on the company's December 31, 2017 balance sheet? $90.000 $85.000 $145.000 $95.000