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

LongTerm Notes Payable $151,000

Accounts Receivable $31,000

Accounts Payable $38,000

Building $55,000

Cash and Cash Equivalents $52,000

Salaries Expense $20,500

Common Stock $26,000

Interest Payable $6,500

Land $40,000

Shortterm Investments $28,000

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 $21,000

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