The following account balances were taken from ABC Com pany's accounting records at December 31, 2022: Accounts Payable ... Accounts Receivable Advertising Expense Building .... Cash ....... Common Stock Cost of Goods Sold Dividends Equipment ... Income Tax Expense Interest Revenue Inventory Notes Payable Rent Expense Retained Earnings 2022) Salaries Expense Sales Revenue Trademark .... Unearned Revenue Utilities Expense Utilities Payable $56,000 $69,000 $33,000 $94,000 $31,000 $82,000 $30,000 $10,000 $86,000 $17,000 $62,000 $54,000 $96,000 $11,000 $80,000 (at January 1, $25,000 $99,000 $42.000 $36.000 $22.000 $13,000 ABC Company has not yet recorded year-end adjusting en OTGOTT NYGET ov Utilities Expense .... Utilities Payable. $22,000 $13,000 ABC Company has not yet recorded year-end adjusting en tries related to the following two items: (1) Salaries earned by employees which have not yet b een paid by ABC Company totaled $15,000. (2) The unearned revenue relates to a $36,000 payment from a customer received on July 1, 2022 for work to be performed each month for the next 16 months. Calculate the total liabilities reported in ABC Compan y's balance sheet at December 31, 2022 after all appropriate adjusting el ntries have been recorded and posted