ABC Company reported the following accounts in its unadjusted trial balance at December 31, 2020: Dividends ................... $ 14,000 Income Tax Expense .......... $ 25,000 Salaries Expense ............ $ 31,000 Rental Revenue .............. $ 33,000 Cash ........................ $ 36,000 Supplies .................... $ 37,000 Cost of Goods Sold .......... $ 52,000 Unearned Revenue ............ $ 54,000 Accounts Receivable ......... $ 57,000 Land ........................ $ 69,000 Accounts Payable ............ $ 76,000 Trademark ................... $ 88,000 Inventory ................... $ 91,000 Retained Earnings ........... $ 95,000 (at January 1, 2020) Sales Revenue ............... $119,000 Common Stock ................ $123,000 ABC Company needs to record adjusting entries at December 31, 2020 related to the following three items: 1) A utility bill totaling $16,000 was received in late December. ABC Company expects to pay the bill in January, 2021. 2) A physical count revealed that supplies costing $15,000 were still on hand as of December 31, 2020. 3) The unearned revenue relates to a $54,000 payment received on July 1, 2020. The payment was from a customer who paid ABC for services to be provided each month for 18 months, beginning on July 1, 2020. Calculate ABC Company's total assets at December 31, 2020 after the appropriate adjusting entries have been recorded and posted.