Andrews Company currently has the following balances in their liability and equity accounts:

Total Liabilities: $238,729,817

Common Stock: $13,732,499

Retained Earnings: -$54,566,806

Suppose next year the Andrews Company generates $36,500,000 in Net Profit, pays $15,000,000 in dividends, and total liabilities and common stock remain unchanged. What must their total assets be next year?

$249,395,510

$219,395,510

$197,895,510

-$54,566,806