During the first month of operations, the following transactions occur for Dalgona Supply Store. The owner invested $90,000 into the Business. Equipment worth $72,000 was purchased in part by a $54,000 bank loan. Supplies totalling $9,000 were purchased by cash. Inventory of $36,000 was purchased on credit. Rent for the following three months of $27,000 was paid. What are the total assets after these transactions? (Ignore GST for this question)

A. 72,000

B. 144,000

C. None of the other answers

D. 180,000

E. 9,000