ACM, INC had the following Assets and Liabilities listed on their year end balance sheet:

Cash	$420,000
Land	$225,000
Building	$400,000
Accounts Receivable	$700,000
Accounts Payable	$550,000
Accrued Expenses	$40,000
Long-Term Notes Payable	$300,000
Short-Term Notes Payable	$170,000
Inventory	$280,000
Prepaid Expenses	$90,000
Vehicles	$350,000
Accum Depr (for Vehicles)	$150,000

Select one:

a. $525,000

b. $930,000

c. $1,255,000

d. $680,000

e. $730,000

f. $710,000

g. $770,000

h. $1,230,000