At the beginning of April, Warren Corporation's assets totaled $247,000 and liabilities totaled $67,000. During April the following summarized transactions occurred:

Additional shares of stock were sold for $23,500 cash.

A building costing $102,000 was purchased using $13,500 cash and by signing an $88,500 long-term note payable.

Short-term investments costing $9,700 were purchased using cash. $10,700 was paid to an employee as a loan; the employee signed a six-month note in exchange for the loan.

How much are Warren's total assets at the end of April?

A. $256,700

B. $359,000

C. $382,200

D. $257,000