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Assume the following information for Blockchain Company: On December 31, 2019, adjusting entries were prepared that included the following: Depreciation expense: $39,000; Accrued sales revenue:

Assume the following information for Blockchain Company: On December 31, 2019, adjusting entries were prepared that included the following: Depreciation expense: $39,000; Accrued sales revenue: $37,000; Accrued expenses: $24,000; Used insurance: $5,000; the insurance was initially recorded as prepaid. Rent revenue earned: $3,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. If Blockchain Company reported total liabilities of $170,000 prior to adjusting entries, how much are Blockchain's total liabilities after the adjusting entries

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