the leading business newspaper in Tampa florida, reported a subscription revenue of $20,000 and an associated expense in the amount of $10,000 on its 2023 income statement. The Journal's 2022 balance sheet had $35,000 in a liability associated with revenue received in advance. During 2023 the Journal received an additional $25,000 in advance from customers for subscriptions. What is the liability amount that will appear in the 2023 balance sheet associated with the subscriptions?