The following account balances were taken from ABC Company'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 ........... 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, 2022) $25,000 $99,000 $42,000 $36,000 $22,000 $13,000 ABC Company has not yet recorded year-end adjusting entries related to the following two items (1) Salaries earned by employees which have not yet been paid by ABC Company totaled $15,000 (2) The unearned revenue relates to a $36,800 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 Company's balance sheet at December 31, 2022 after all appropriate adjusting entries have been recorded and posted