Answer:
Shareholders Equity = $130000
Explanation:
given data 
asset beginning  = $270,000
liabilities beginning = $160,000 
assets increase = $25,000
liabilities increase =  $5,000
solution
Shareholders Equity on Dec 31 , 2014 is $111000
first we get here total Assets that is express as
total Assets = Assets at the beginning + assets increase   ...............1
total Assets = $270000 + $25,000 
total Assets = $295000
now we get total Liabilities that is
total Liabilities = Liabilities at beginning + liabilities increase   ...........2
total Liabilities = $160,000 +  $5,000 
total Liabilities = $165000
so here Shareholders Equity will be as 
Shareholders Equity = total Assets - total Liabilities    ..............3
Shareholders Equity = $295000 - $165000  
Shareholders Equity = $130000