ABC Company has the following accounts and balances at December 31. Service Revenue $200,000 Cash $25,000 Accounts Payable $13,000 Prepaid Rent $2,400 Salary Expense $30,000 Accounts Receivable $13,000 What is the amount of total assets? A) $38,000 Unearned Revenue $2,500 Utilities Expense $5,000 B) $40,500 C) $40,400 D) $53,400