A U.S. company acquired a Turkish subsidiary at the beginning of the current year. The subsidiary's trial balances for January 1 and December 31 are presented below, in Turkish lira.

	January 1 Dr (Cr)	December 31 Dr (Cr)
Cash, receivables	40,000	20,000
Plant & equipment, net	400,000	435,000
Liabilities	(175,000)	(170,000)
Capital stock	(115,000)	(115,000)
Retained earnings, January 1	(150,000)	(150,000)
Dividends		15,000
Sales revenue		(800,000)
Operating expenses	________	765,000
Total	0	0

New plant & equipment of 100,000 was acquired during the year. Operating expenses include 65,000 of depreciation on plant & equipment, of which 10,000 is related to plant & equipment purchased during the year. Exchange rates (U.S.$/) are as follows:

January 1	$0.24
Average for year	0.25
Plant & equipment acquired	0.26
Dividends declared	0.27
December 31	0.30

Assume that the subsidiary's functional currency is the U.S. dollar. What are remeasured total assets for the subsidiary at the end of the year?

	A.	$112,200
	B.	$114,750
	C.	$126,450
	D.	$136,500