If assets are $205,000 and owner’s equity is $75,000, the amount of the liabilities is:
A) $280,000
B) $205,000
C) $75,000
D) $130,000

You need to know the basic Accounting Equation. It is: Assets = Liabilities + Owners Equity.

This can be rewritten to find Liabilities. So: Liabilities = Assets - Owners Equity .