The Accountant for Franklin Company Prepared the Following List of Account

The accountant for Franklin Company prepared the following list of account balances from the company's records for the year ended December 31,2011:
$\begin{array}{llll}\text { FeesEarned } & \$ 165,000 & \text { Cash } & \$ 30,000 \\\text { Accounts Receivable } & 14,000 & \text { Selling Expenses } & 44,000 \\\text { Equipment } & 64,000 & \text { Capital Stock } & 7,000 \\\text { Accounts Payable } & 22,000 & \text { Retained Earnings } & 23,000 \\\text { Salaries \& Wages Expense } & 40,000 & \text { Prepaid Rent } & 2,000 \\\text { Dividends } & 5,000 & \text { Income Taxes Expense } & 13,000 \\\text { Salaries \& Wages Payable } & 15,000 & \text { Rent Expense } & 20,000\end{array}$
Determine the total liabilities at the end of 2011 for Franklin Company.