Motor Repair Shop Uses the Accrual Basis of Accounting,and Had

Motor Repair Shop uses the accrual basis of accounting,and had the following account balances on its financial statements at December 31,2017:
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$$\begin{array} { l r } \text { Rent Revenue } & \$ 34,000 \\\text { Accounts Receivable } & 8,200 \\\text { Utilities Payable } & 1,500 \\\text { Rent Expense } & 2,100 \\\text { Unearned Repair Revenue } & 700 \\\text { Depreciation Expense } & 1,000 \\\text { Sal aries Expense } & 32,000 \\\text { Sal aries Payable } & 800 \\\text { Retained Earnings, January 1 } & 10,000 \\\text { Dividends } & 500 \\\text { Interest Revenue } & 4,000\end{array}$$ On January 1,the Utilities Payable account had a zero balance.Motor Repair paid cash for utilities totaling $45,000 during 2017.How much should Motor Repair report as utilities expense as of December 31,2017?