The following items are taken from the financial statements of the freight service

The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2016: Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Owner's capital (1/1/16) Owner's drawings Depreciation expense Equipment Insurance expense Note payable, due 6/30/17 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue Supplies Supplies expense $ 19,000 13,000 26,000 21,200 15,000 104,000 11,000 12,000 210,000 3,800 72,000 7,200 16,000 32,000 135,000 5,000 6,000 What is total liabilities and owner's equity at December 31, 2016? $184,000 $228,000 $195.000 $239.000