The following transactions apply to Ozark Sales for Year $1$:

The business was started when the company received $$49,000$ from the issue of common stock.

Purchased merchandise inventory of $$177,500$ on account.

Sold merchandise for $$197,000$ cash $($not including sales tax$).$ Sales tax of $6$ percent is collected when the merchandise is sold. The merchandise had a cost of $$122,000.$

Provided a six$-$month warranty on the merchandise sold. Based on industry estimates, the warranty claims would amount to $4$ percent of sales.

Paid the sales tax to the state agency on $$147,000$ of the sales.

On September $1,$ Year $1,$ borrowed $$22,000$ from the local bank. The note had a $6$ percent interest rate and matured on March $1,$ Year $2.$

Paid $$5,700$ for warranty repairs during the year.

Paid operating expenses of $$52,500$ for the year.

Paid $$124,300$ of accounts payable.

Recorded accrued interest on the note issued in transaction number $6.$

d$.$ What is the total amount of current liabilities at December $31,$ Year $1?($Round your intermediate calculation to the nearest dollar.$)$