Honest Joe has the following accounts and balances at the end of the fiscal year. Long-Term Notes Payable $150,000 Accounts Receivable $30,000 Accounts Payable $41,000 Building $55,000 Cash $38,000 Salaries Expense $20,500 Common Stock $22,000 Interest Payable $4,500 Land $43,000 Short-term Investments $30,000 Income Taxes Payable $10,000 Equipment $59,500 Supplies $25,000 Service Revenue $99,000 Supplies Expense $38,000 Utilities Expense $28,500 Income Tax Expense $25,000 What is the amount of total liabilities at the end of the year? (Do not use commas, periods or $ Signs)