The Following Information Was Extracted from the Accounting Records of Yamaguchi

Multiple Choice

The following information was extracted from the accounting records of Yamaguchi Company:
$\begin{array} { l } \text {Paid-in Capital, December 31, 2014 }&\$87,000\\ \text { Retained Earnings, December 31, 2014}&\$211,000\\ \text { Total Assets, December 31, 2014}&\$455,000\\ \text {Revenues for year ended December 31, 2015 }&\$200,000\\ \text { Expenses for year ended December 31, 2015 }&\$165,000\\ \text {Total Assets, December 31, 2015 }&\$605,000\\ \text {Additional investments by owners in 2015 }&\$10,000\\\end{array}$

At December 31,2014,what is the total amount of liabilities?

A) $45,000
B) $150,000
C) $157,000
D) $272,000