...E .... The following account balances were taken from ABC Company's accounting records at December 31, 2026: Accounts payable $54,000 Accounts receivable $69,000 Advertising expense $12,000 Building $94,000 Cash $30,000 Common stock $83,000 Cost of goods sold $45,000 Dividends $10,000 Equipment $68,000 Income tax expense $17,000 Interest revenue $34,000 Inventory $61,000 Notes payable $86,000 Rent expense $15,000 Retained earnings $80,000 (at January 1, 2026) Sales revenue $99,000 Salaries expense $22,000 Salaries payable $13,000 Supplies $18,000 Trademark $24,000 Unearned revenue $36,000 ABC Company has not yet recorded year-end adjusting entries related to the following two items: (1) Based on a physical count, ABC Company determined there were only $12,000 of supplies still on hand and available to be used as of December 31, 2026. (2) The unearned revenue relates to a $36,000 payment from a customer received on June 1, 2026 for work to be performed each month for the next 16 months. Calculate ABC Company's total liabilities at December 31, 2026 after the appropriate adjusting entries have been recorded and posted