On December 31, 2019, Krug Company prepared adjusting entries that included the following items: Depreciation expense: $27,000. Accrued sales revenue: $25,000. Accrued expenses: $17,000. Used insurance: $5,000; the insurance was initially recorded as prepaid. Rent revenue earned: $3,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. If Krug Company reported pretax income of $190,000 prior to the adjusting entries, how much is Krug's pretax income after the adjusting entries?