I can't figure out the difference between assets versus liabilities at end of the year.

Here are the facts;

Interest expense $6,400

Paid-In-Capital 25,200

Accumulated depreciation 6800

notes payable (long term) 73,000

rent expense 14,700

Inventory 144,000

Accounts receivables 56,500

Depreciation expense 3,400

Land 57,000

Retained earnings 172,500

Cash 23,000

Cost of goods sold 258,000

Equipment 48,000

Income tax expense 87,000

Accounts payable 51,000

Net Sales 500,000

I got assets of $321,700 correct but can figur4e liabilities to get the difference.