Can you help me solve this general accounting problem using the correct accounting process?

At the start of the year, a business had total assets of $320,000 and total liabilities of $140,000. During the year, the company earned revenues of $190,000 and incurred expenses of $125,000. The company also paid dividends of $10,000. By the end of the year, its assets had increased by $30,000. What are the total liabilities at the end of the year