The Following Information Was Extracted from the Accounting Records of Kristie

The following information was extracted from the accounting records of Kristie Company:
$\begin{array} { l } \text {Paid-in Capital, December 31, 2014 }&\$87,000\\ \text { Retained Earnings, December 31, 2014 }&\$211,000\\ \text {Total Assets, December 31, 2014 }&\$455,000\\ \text { Revenues for year ended December 31, 2015}&\$200,000\\ \text {Expenses for year ended December 31, 2015 }&\$165,000\\ \text {Cash Dividends Declared }&\$0\\ \text {Total Assets, December 31, 2015 }&\$605,000\\ \text {Additional investments by owners in 2015 }&\$0\\\end{array}$

At December 31,2015,what is the total amount of liabilities?

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