The following items are taken from the financial statements of the Sheffield Service for the year ending December 31, 2020: Accounts payable $ 18400 Accounts receivable 11100 28300 Accumulated depreciation - equipment Advertising expense 20700 14700 Cash Owner's capital (1/1/20) 42800 Owner's drawings 14000 Depreciation expense 12200 212250 3000 Equipment Insurance expense Note payable, due 6/30/21 Prepaid insurance (12-month policy) 70100 6000 16900 Rent expense Salaries and wages expense 31900 Service revenue 131500 Supplies 4100 Supplies expense 6200 What is total liabilities and owner's equity at December 31, 2020? O $120700 O $190200 O $171900 O $157900