ABC Company reported the following accounts in its unadjusted trialBalance as of 31 December 2020:Dividends ......... $14,000Income Tax Expense .......... $25,000Salary Expense ............ $31,000Rental Income ................ 33,000 $Seen ............................ 36.000 $Materials ................................. $37,000Cost of Goods Sold .......... $52,000Unearned Income ............ $54,000Accounts Receivable ......... $ 57,000Land ........................... $69,000Accounts Receivable ............ $76,000When ............................ 88.000 $Inventory ............... 91,000 $Retained Profits ........... $95,000 (  on 1 January 2020  )Sales Revenue .................. $119,000Ordinary Stock ................ 123,000 USDABC Company needs to post adjustment entries on December 31, 2020on the following three items:1) An electricity bill of $16,000 was received at the end of December.    ABC Company expects to pay the bill in January 2021.2) A physical count of materials costing $15,000    Still available as of December 31, 2020.3) Unearned income relates to a $54,000 payment received on:    July 1, 2020. Payment made from a customer paying ABC.    Services to be provided every month for 18 months from the date of    1 July 2020.Calculate ABC Company's total liabilities after December 31, 2020, with appropriate adjustment entries  posted and posted .