On December 31, 2016, Fall 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 Fall Company reported total liabilities of $110,000 prior to adjusting entries, how much are Fall's total liabilities after the adjusting entries? O $110,000 O $86,000. O $141,000. O $115,000