At the Beginning of April,Warren Corporation's Assets Totaled $240,000 and Liabilities

At the beginning of April,Warren Corporation's assets totaled $240,000 and liabilities totaled $60,000.During April the following summarized transactions occurred:
Additional shares of stock were sold for $20,000 cash.
A building costing $95,000 was purchased using $10,000 cash and by signing an $85,000 long-term note payable.
Short-term investments costing $9,000 were purchased using cash.
$10,000 was lent to an employee; the employee signed a six-month note in exchange for the loan.
How much are Warren's total liabilities at the end of April?

A) $145,000
B) $155,000
C) $165,000
D) $135,000