Amber Company has the following account balances at the end of the first year of operations Revenues $100,000 Salaries Expense $13,000 Dividends $9,000 Utilities Expense $11,000 Advertising Expenso $9,000 Cash $48,000 Land 550.000 Common Stock $56,000 What are total assets at the end of the first year? $100,000 $200,000 $48.000 $164.000