On December 31, 2014, Krug Company Reported Total Liabilities of $110,000

On December 31, 2014, Krug Company reported total liabilities of $110,000 prior to the following adjusting entries: Depreciation expense: $31,000.
Accrued service revenues: $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.
How much are Krug's total liabilities after adjusting entries?

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