Joiner Company issued bonds with a $100,000 face value on January 1, 2013. The five-year term bonds were issued at 97 and had a 7 ½ % stated rate of interest that is payable in cash on December 31st of each year. Joiner amortizes the bond discount using the straight-line method. Based on this information:
The total amount of liabilities shown on Joiner's December 31, 2014 balance sheet would be?