On December 31,2011,Krug Company Reported Total Liabilities of $110,000 Prior

On December 31,2011,Krug Company reported total liabilities of $110,000 prior to the following adjusting entries:
Depreciation expense was $31,000;
Accrued service revenues totaled $29,000;
Accrued expenses totaled $12,000;
Expired insurance which was prepaid totaled $9,000;
Rent revenue earned was $7,000; the rent was 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