An analyst has compiled the following information regarding Rubsam, Inc., a calendar year fiscal year company:

Liabilities 12/31 $1,000

Paid in Capital 12/31 $500

Retained Earnings 1/1 $600

Revenue 1/1-12/31 $5,000

Expenses 1/1-12/31 $4,300

There have been no distributions to stockholders. The most likely estimate of Rubsams total assets at 12/31 should be closest to:

1. $2,100
2. $2,300
3. $2,800