At the beginning of May, Apple Corporation's assets totaled $252,000 and liabilities totaled $72,000. During May the following summarized transactions occurred: Additional shares of stock were sold for $26,000 cash. A building costing $107,000 was purchased using $16,000 cash and by signing an $91,000 long-term note payable. Short-term investments costing $10,200 were purchased using cash. $11,200 was paid to an employee as a loan; the employee signed a six-month note in exchange for the loan. How much are Apple's total liabilities at the end of May? Multiple Choice $163,000 $190,200 $151,800 $179,000