At December 31, Year 1, the accounting records of Hercules Manufacturing, Incorporated contain the following items: Accounts Payable $ 12,000 Accounts Receivable $ 30,000 Land 90,000 Cash 7,000 Building 250,000 Equipment ? Notes Payable 135,000 Capital Stock 188,000 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.