A company's January 1, 2014 balance sheet reported total assets of $162,000 and total liabilities of $66,000. During January 2014, the company completed the following transactions: (A) paid a note payable using $16,000 cash (no interest was paid); (B) collected a $15,000 accounts receivable; (C) paid a $6,200 accounts payable; and (D) purchased a truck for $6,200 cash and by signing a $26,000 note payable from a bank. The company's January 31, 2014 balance sheet would report which of the following?

Assets Liabilities Stockholders' Equity

A. $172,000 $85,800 $86,200

B. $165,800 $69,800 $96,000

C. $188,000 $120,400 $67,600

D. $162,000 $66,000 $96,000