17. On December 31, 2018, Krug Company prepared adjusting entries that included the following items: (1) Depreciation expense: $31,000 (2) Accrued sales revenue: $29,000 (3) Accrued expenses: $12,000 (4) Used insurance: $9,000; the insurance was initially recorded as prepaid (5) Rent revenue earned: $7,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. If Krug Company reported total liabilities of $110,000 prior to the adjusting entries, how much are Krug's total liabilities after the adjusting entries? A. $115,000 B. $141,000 C$86,000 D. $110,000