Below is the adjusted trial balance (as of December 31, 2019) for Baker Services:

Accounts	Debit	Credit
Cash	$34,000
Accounts Receivable	28,000
Prepaid Insurance	7,500
Office Supplies	3,000
Land	48,000
Building	150,000
Accumulated Depreciation Building		15,500
Equipment	71,000
Accumulated Depreciation - Equipment		7,000
Accounts Payable		23,000
Salaries Payable		4,000
Unearned Revenue		29,000
Mortgage Payable		100,000
Common Stock		10,000
Retained Earnings		11,500
Dividends	22,000
Service Revenue		280,000
Salaries Expense	62,000
Depreciation Expense	5,900
Supplies Expense	14,000
Insurance Expense	14,600
Utilities Expense	20,000
Total	$480,000	$480,000

What are the total liabilities that would appear on the balance sheet as of December 31, 2019?

Question 26 options:

	$56,000
	$156,000
	$127,000
	$100,000