Ending Liabilities Are 67,000,Beginning Equity Was $87,000,Common Stock Sold During

Ending Liabilities are 67,000,Beginning Equity was $87,000,Common Stock sold 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