12. The following information pertains to DEF Company, Inc. for the year 2018. Liabilities at the end of the year, December 31, 2018 = $1,200 Contributed capital at the end of the year, December 31, 2018 = $700 Beginning retained earnings, January 1, 2018 = $300 Revenue during 2018 - $7,500 Expenses during 2018 - $6,800 Distributions to owners during 2018 = $100 What is the amount of the company's total assets at December 31, 2018? a. $2,800 b. $2,700 c. $2,600 d. $2,400