Account Amount, $ Cash Inventory Accounts payable Equipment Revenue Prepaid rent Unearned revenue Notes payable Common Stock Dividends Expenses Accounts receivable Prepaid insurance $10,000 $7,400 $59,400 $144,400 $79,400 $3,600 $35,400 $59,400 $119,400 $57,400 $22,400 $31,400 $50,400 What are total assets ? A. $303,000 B. $247,200 C. $442,400 D $243,600