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 sold 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