A company had the following transactions in January, 2023. How much are their total non-cash assets related to these transactions as of January 31st?

1) The company performed $5,000 of landscaping work for a client and sent an invoice on January 23rd. They have not yet been paid in cash as of January 31st.

2) The company performed $10,000 of landscaping work for a client and sent an invoice on January 8th. They were paid in cash on January 15th.

3) The company sold an annual contract where the customer paid the full $100,000 annual landscaping fee up front on January 4th. The company provided 25% of the total amount of annual landscaping work during the month of January, and the customer was invoiced on January 31st and the company has not been paid yet.

Group of answer choices

$30,000

$45,000

$15,000

$35,000

$115,000