December 31 Cash 7,530 Accounts Receivable 2,100 700 13,700 Prepaid Expenses Equipment Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends 1,100 1,900 4,300 1,000 12,940 790 Fees Eamed 9,250 Wages Expense Rent Expense Utilities Expense Depreciation Expense Miscellaneous Expense 2,500 1,960 775 250 Totals 185 30,490 Determine the total assets. 30,490 a. $22,930 b. 525,130 C. 516,830 d. 524,030