Ending Liabilities Are 67,000,beginning Equity Was $87,000,common Stock Issued During

Multiple Choice

Ending liabilities are 67,000,beginning equity was $87,000,common stock issued during year totaled $31,000,expenses for the year were $22,000,dividends declared totaled $13,000,ending equity for the year is $181,000,and beginning assets for the year were $222,000.
What was beginning liabilities for the year?

A) $154,000
B) $155,000
C) $212,000
D) $248,000
E) $135,000