assuming there are no other accounts, based on the following information, what is the net asset value on 1/1/X1

current assets (1/1/X1)=$185,000

TOTAL LIABILITIES (12/31/X1)=$100,000

non-current assets (1/1/X1) = $195,000

Excess of revenues over expenses (12/31/X1)=$12,000

total assets (12/31/X1) = $425,000

CURRENT LIABILITIES (1/1/X1) = $0

non-current liabilities (1/1/X1) = $150,000

a) $230,000

b) $242,000

c) $325,000

d) $337,000