CALCULATOR FULL SCREEN PINTUL VERSION Multiple Choice Question 145 The following items are taken from the financial statements of the Cullumber Service for the year ending December 31, 2020: Accounts payable $ 17700 Accounts receivable 10700 Accumulated depreciation - equipment 28000 Advertising expense 21300 Cash 15100 Owner's capital (1/1/20) 100000 Owner's drawings 14200 Depreciation expense 12200 Equipment 211200 Insurance expense 2900 Note payable, due 6/30/21 70700 Prepaid insurance (12-month policy) 5800 Rent expense 17200 Salaries and wages expense 31400 Service revenue 135700 4000 Supplies 6100 Supplies expense What is total liabilities and owner's equity at December 31, 2020