Beginning Assets Were $700,000,beginning Equity Was $225,000,revenue for the Year

Beginning assets were $700,000,beginning equity was $225,000,revenue for the year was $523,000,common stock issued during the year totaled $320,000,expenses for the year were $392,000,ending equity is $751,000,and ending assets are $963,000.
What were the beginning liabilities for the year?

A) $738,000
B) $998,000
C) $131,000
D) $203,000
E) $475,000