A company's January 1, 2014 balance sheet reported total assets of $163,000 and total liabilities of $66,500. During January 2014, the company completed the following transactions: (A) paid a note payable using $16,500 cash (no interest was paid); (B) collected a $15,500 accounts receivable; (C) paid a $6,300 accounts payable; and (D) purchased a truck for $6,300 cash and by signing a $26,500 note payable from a bank. The company's January 31, 2014 balance sheet would report which of the following?

Assets

Liabilities

Stockholders' Equity

A. $166,700

$70,200

$96,500

B. $163,000

$66,500

$96,500

C. $189,500

$122,100

$67,400

D. $173,000

$86,700

$86,300