The following account balances were taken from DJR Company's accounting records at December 31, 2021: Accounts Payable Accounts Receivable Advertising Expense Building Cash Common Stock Cost of Goods Sold Dividends Equipment Income Tax Expense Interest Expense Inventory Loss on Sale of Land Notes Payable Rental Revenue Retained Earnings Salaries Expense Sales Revenue .. Trademark Unearned Revenue Utilities Expense Utilities Payable $69,000 $56,000 $13,000 594,000 $31,000 $87,000 $30,000 $19,000 $86,000 $17,000 $11,000 $54,900 $15,000 596,000 562,000 560,000 (at January 1, 2021) $25,000 398,000 $55,000 $46,000 $22,000 $10,000 ... DJR 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 DJR Company totaled $15,000. (2) The unearned revenue relates to a $46,000 payment from a customer received on August 1, 2021 for work that was to be performed each month for the next 20 months. Calculate the total liabilities reported in DJR Company's balance sheet at December 31, 2021 after all appropriate adjusting entries have been recorded and posted The following account balances were taken from DJR Company's accounting records at December 31, 2021: Accounts Payable Accounts Receivable Advertising Expense Building Cash Common Stock Cost of Goods Sold Dividends Equipment Income Tax Expense Interest Expense Inventory Loss on Sale of Land Notes Payable Rental Revenue Retained Earnings Salaries Expense Sales Revenue Trademark Unearned Revenue Utilities Expense Utilities Payable $69,000 $56,000 $13,000 $94,900 $31,000 $87,000 $30,000 $19,000 586,000 $17,000 $11,000 $54,000 $15,000 $96,000 $62,000 $60,000 (at January 1, 2021) $25,000 $98,000 555,000 546,000 $22,000 $10,000 DJR 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 DJR Company totaled $15,000. (2) The unearned revenue relates to a $46,000 payment from a customer received on August 1, 2021 for work that was to be performed each month for the next 20 months. Calculate the net income reported by DJR Company for 2021 after all appropriate adjusting entries have been recorded and posted