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 Expense $9,000 Cash $48,000 Land $60,000 Common Stock $56,000 What are total assets at the end of the first year?

Please show your work.

I got 108 but than but assets to not = my Liabilies but stockholders equity

A	L	S
48000	13000	100000
60000	11000	9000
	9000	56000
108000	33000	165000
10800	Does not Equal	198000

$208,000

$164,000

$108,000

$48,000