At December $31,$ Year $1,$ the accounting records of Hercules Manufacturing,

Incorporated contain the following items:

Accounts Payable $ $12,000$ Accounts Receivable $ $30,000$

Retained Earnings?

If Retained Earnings at December $31,$ Year $1,$ is $$140,000,$ total assets amounts to:

$$98,000.$

$$377,000.$

$$475,000.$

$$188,000.$