Western Business Solutions (WBS) is preparing its budgeted financial statements for 2022. The budgeted balance sheet is reporting total assets of $939,450, current liabilities of $82,645, common share capital of $50,000 and ending retained earnings of $619,118. What amount should be reported as Total Liabilities on December 31, 2022?

Select answer from the options below

$265,532

$315,532

$270,332

$320,332