Wetzel Company has the following accounts and balances at the end of the fiscal year:

LongminusTerm Notes Payable	$155,000
Accounts Receivable	$30,000
Accounts Payable	$$42,000
Building	$55,000
Cash and Cash Equivalents	$74,000
Salaries Expense	$20,500
Common Stock	$ 24 comma 000$24,000
Interest Payable	$1,500
Land	$44,000
Shortminusterm Investments	$30,000
Income Taxes Payable	$13,000
Equipment	$59,500
Supplies	$29,000
Service Revenue	$99,000
Supplies Expense	$38,000
Utilities Expense	$28,500
Income Tax Expense	$ 20 comma 000$20,000

What is the total amount of liabilities at the end of the year?

A.

$220,000

B.

$211,500

C.

$106,500

D.

$56,500