At December 31, 2026, N37r-Zo Company's unadjusted trial balance reported the following accounts:

Accounts Payable ............ $36,000

Accounts Receivable ......... $65,000

Accumulated Depreciation .... $42,000

Building .................... $61,000

Cash ........................ $33,000

Common Stock ................ $72,000

Cost of Goods Sold .......... $54,000

Dividends ................... $10,000

Equipment ................... $76,000

Income Tax Expense .......... $15,000

Inventory ................... $38,000

Prepaid Insurance ........... $42,000

Rental Revenue .............. $47,000

Retained Earnings ........... $80,000 (at January 1, 2026)

Sales Revenue ............... $95,000

Trademark ................... $17,000

Unearned Revenue ............ $55,000

Wage Expense ................ $16,000

N37r-Zo Company has not yet recorded adjusting entries related to the following four items:

1) The prepaid insurance in the unadjusted trial balance relates to a 2-year insurance policy purchased on October 1, 2026.

2) Depreciation expense of $8,000 has not yet been recorded.

3) The unearned revenue in the unadjusted trial balance relates to a $55,000 payment from a customer received on May 1, 2026 for work to be performed each month for the next 20 months. 4) On December 28, 2026, N37r-Zo Company received a utility bill for December totaling $11,000. The bill will be paid on its due date of January 9, 2027.

Calculate N37r-Zo Company's total assets at December 31, 2026 after all necessary adjusting entries have been recorded and posted.