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

Depreciation expense: $36,000;

Accrued sales revenue: $34,000;

Accrued expenses: $18,000;

Used insurance: $8,000; the insurance was initially recorded as prepaid.

Rent revenue earned: $6,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue.

If Krug Company reported total liabilities of $140,000 prior to adjusting entries, how much are Krug's total liabilities after the adjusting entries?