ABC Company reported the following accounts in its

unadjusted trial balance at December $31,2032$:

As of December $31,2032,$ ABC Company needs to record

adjusting entries related to the following:

As of December $31,2032,$ ABC Company has provided

services amounting to $$15,000$ to a customer who

has not yet paid ABC. It is expected payment from

this customer will be received in January, $2033.$

Supplies of $$8,000$ were used up in $2032.$

Calculate ABC Company's total assets at Dec. $31,2032$

after all of the required adjusting entries have been

recorded and posted.