The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2020 (amounts in thousands):

Accounts payable19,000

Accounts receivable13,000

Accumulated depreciation - equipment26,000

Advertising expense21,200

Cash18,800

Owner's capital (1/1/20)104,000

Owner's drawings11,000

Depreciation expense12,000

Equipment210,000

Insurance expense3,800

Note payable, due 6/30/2172,000

Prepaid insurance (12-month policy)7,200

Rent expense16,000

Salariesand wagesexpense32,000

Service revenue135,000

Supplies5,000

Supplies expense6,000

What is total liabilities and owner's equity at December 31, 2020?