On December 31,2019,Krug Company Prepared Adjusting Entries That Included the Following

Multiple Choice

On December 31,2019,Krug Company prepared adjusting entries that included the following items: Depreciation expense: $31,000.
Accrued sales revenue: $29,000.
Accrued expenses: $12,000.
Used insurance: $9,000;the insurance was initially recorded as prepaid.
Rent revenue earned: $7,000;the rent was initially prepaid by the tenant and credited to unearned rent revenue.
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If Krug Company reported total liabilities of $110,000 prior to adjusting entries,how much are Krug's total liabilities after the adjusting entries?

A) $115,000.
B) $141,000.
C) $86,000.
D) $110,000.