ABC Company began operations in June, 2022 by selling common stock to owners in exchange for $64,000 cash. During 2022, ABC Company entered into the following transactions: 1. On June 23, ABC Company purchased inventory for $30,000 cash. 2. 3. 4. On July 1, ABC Company purchased a one-year fire insurance policy for $18,000 cash. On August 1, ABC Company received $40,000 cash from a customer for services to be performed over the next 20 months. On September 1, ABC Company sold one-half of the inventory purchased on June 23 to a customer for $56,000 cash. Calculate the amount of total assets that ABC Company would report in its December 31, 2022 balance sheet after all the above transactions are recorded and all adjusting entries are made at December 31, 2022