At the beginning of the year, Morgan Company had total assets of $450,000 and total liabilities of $280,000.

If, during the year, total assets decreased by $65,000 and total stockholders' equity increased by $45,000, what is the amount of total liabilities at the end of the year?

How do I answer this?

First you need to find beginning Owners Equity:
Assets = Liabilities + Owners Equity or Owners Equity = Assets - LIabilities

Now just decrease your assets and increase your Owners Equity by the amounts given, then solve for Liabilities.
Liabilities = Assets - Owners Equity