at the beginning of april, warren corporation's assets totaled $246,000 and liabilities totaled $66,000. during april the following summarized transactions occurred: additional shares of stock were sold for $23,000 cash. a building costing $101,000 was purchased using $13,000 cash and by signing an $88,000 long-term note payable. short-term investments costing $9,600 were purchased using cash. $10,600 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?