Dakota Company reports the following amounts for the year ended December 31, 2021: Help Suvel En Advertising Expense Building Salaries Expense Accounts Payable $ 14,200 $ 100,000 $ 24,800 6,300 $ 12,400 Service Revenue $ 128,000 Interest Expense $ 2,500 Utilities Expense $ 14,500 Equipment $ 25,700 Notes Payable Cash $ 20,000 In addition, the company had common stock of $30,000 at the beginning of the year and issued an additional $5,000 of common stock during the year. The company had retained earnings of $13,300 at the beginning of the year and paid dividends of $8,500. What amount of total assets should the company report in its December 31, 2021 balance sheet? $112,400 0 $12,400 O $144,400 0 $138,100