Margaret's Maid Service began the year with total assets of $133000 and stockholders' equity of $57000. During the year the company earned $92000 in net income and paid $28500 in dividends. Total assets at the end of the year were $229000. How much are total liabilities at the end of the year?
A. $76000
B. $92000
C. $108500
D. $120500