ABC Company reported the following accounts in its unadjusted trial balance at December 31, 2027: Dividends Income Tax Expense Interest Revenue $ 14,000 $ 25,000 $ 31,000 Salaries Expense Cash Prepaid Insurance $ 33,000 $ 36,000 $ 42,000 Unearned Revenue $ 51,000 Cost of Goods Sold $ 53,000 Accounts Receivable $ 57,000 Land Accounts Payable $ 69,000 $ 81,000 Trademark $ 88,000 Inventory $ 91,000 Retained Earnings $105,000 (at January 1, 2027) $117,000 Sales Revenue Common Stock $123,000 As of December 31, 2027, ABC Company needs to record adjusting entries related to the following three items: 1) The prepaid insurance relates to a two-year insurance policy that ABC Company purchased on June 1, 2027. 2) A utility bill totaling $9,000 was received in late December. ABC Company expects to pay the bill in January, 2028. 3) The unearned revenue relates to a $51,000 payment received by ABC Company on August 1, 2027. The payment was from a customer who paid ABC for services to be provided each month for twenty months, beginning on August 1, 2027. Calculate ABC Company's total liabilities at December 31, 2027 after the appropriate adjusting entries have been recorded and posted