At year end of 2016, A Co has the following account balances: Cash $15,200 Accounts receivable $29,500 Accounts payable $34,500 Note payable $50,000 Inventory $17,000 Dividends payable $5,200 Equipment $220,000 Net Income $35,000 Accumulated Depreciation $100,000 Common shares $40,000 Beginning Retained earnings $23,400 Prepaid rent expense $8,000 Salaries payable $12,000 What's the amount of total assets? $289,700 $389,700 $189,700 $288,100