The following items are taken from the financial statements of the Headland Service for the year ending December 31, 2020:

Accounts payable	$ 17700
Accounts receivable	11000
Accumulated depreciation equipment	28400
Advertising expense	20600
Cash	14700
Owners capital (1/1/20)	97500
Owner's drawings	14100
Depreciation expense	12200
Equipment	204800
Insurance expense	3000
Note payable, due 6/30/21	71000
Prepaid insurance (12-month policy)	6000
Rent expense	16900
Salaries and wages expense	32500
Service revenue	131300
Supplies	4000
Supplies expense	6100

What is total liabilities and owners equity at December 31, 2020?