On December $31,2019,$ Krug Company prepared adjusting entries that included the following items:

Depreciation expense: $$31,000.$

Accrued sales revenue: $$29,000.$

Accrued expenses: $$12,000.$

Used insurance: $$9,000$; the insurance was initially recorded as prepaid.

Rent revenue earned: $$7,000$; the rent was initially prepaid by the tenant and credited to unearned rent revenue.

If Krug Company reported total liabilities of $$110,000$ prior to adjusting entries, how much are Krug's total liabilities after the adjusting entries?

Multiple Choice

$$115,000.$

$$141,000.$

$$86,000.$

$$110,000.$