Aetna was started on January $1,2023.$ Following are the account balances at the end of the month:

Cash $$13,200$ Notes Payable $$12,000$

Accounts Receivable $5,300$ Rent Expense $1,400$

Equipment $61,200$ Wage Expense $500$

Service Revenue $49,400$ Land $2,600$

Miscellaneous Expense $600$ Insurance Expense $500$

Common Stock $???$ Retained Earnings, beginning $0$

Supplies $1,800$ Accounts Payable $3,700$

Dividends $2,000$

Determine Total Assets as of January $31,2023$:

Select one:

a$.$ $$80,400$

b$.$ $$68,400$

c$.$ $$84,100$

d$.$ $$83,600$

e$.$ $$82,300$