ABC Company currently has the following balances in their liability and equity accounts:

Total Liabilities: $238,475,628

Common Stock: $13,069,356

Retained Earnings: -$106,983,299

Suppose next year the ABC Company generates $36,500,000 in Net Profit, pays $15,000,000 in dividends, and total liabilities and common stock remain unchanged. What must their total assets be next year?

• -$106,983,299

• $196,061,685

• $166,061,685

• $144,561,685