The following items are taken from the financial statements of Tracy Company for 2022. Tracey Company will prepare a balance sheet at December 31, 2022 and an income statement from January 1, 2022 to December 31, 2022. Account Name Balance Account Name Balance Video equipment 210,000 Insurance expense 3,000 Supplies expense 6,000 Dividends (paid) 15,000 Supplies inventory 4,000 Depreciation expense 12,000, Service revenue 145,000 Common stock 90,000 Salaries payable 3,000 Cash 24,000 Salaries expense 34,000 Advertising expense 21,000 Retained earnings, January 1, 68,000 Cost of goods sold 28,000 2022 Rent expense 17,000 Accounts receivable 11,000 Prepaid insurance 6,000 Accounts payable 9,000 Note payable, due June 30, 70,000 Deferred revenue 6,000 2023 Calculate total liabilities included on the balance sheet at December 31, 2022: O $94,000 O $103,000 Search PRE