At the beginning of April, Warren Corporation's assets totaled $256,000 and liabilities totaled $76,000. During April the following summarized transactions occurred: Additional shares of stock were sold for $28,000 cash. A building costing $111,000 was purchased using $18,000 cash and by signing an $93,000 long-term note payable. Short-term investments costing $10,600 were purchased using cash. $11,600 was paid to an employee as a loan; the employee signed a six-month note in exchange for the loan. How much are Warren's total liabilities at the end of April