A company had the following transactions in January, 2023.How much are their total liabilities as of January 31st?

1) An employee earned $5,000 for the month of January. They were paid in cash on Jan 31st.

2) An employee earned $10,000 for the month of January. They will be paid on February 4th.

3) The company sold an annual contract where the customer paid the full $100,000 annual landscaping fee up front on January 1st. The company provided 25% of the total amount of annual landscaping work during the month of January. The customer paid the $25,000 January portion of the work in cash on January 31st.

4) A marketing consulting firm completed a major web redesign project for the company in January for $20,000. The company received an invoice for this work on January 29th, but have not yet paid the marketing firm.

Group of answer choices

$105,000

$60,000

$110,000

$35,000

$135,000