Given the following account information for Leong Corporation, prepare a balance sheet in report form for the company as of December 31, 2021 and answer the question below and other questions from the same balance sheet. All accounts have normal balances.

Equipment	$80,000
Accumulated depreciation-Equip	20,000
Buildings	90,600
Accumulated Depr. - Bld.	12,000
Interest Payable	1,200
Retained Earnings 12/31/2021	259,180
Land	142,150
Accounts receivable	88,000
Bonds payable	100,000
Notes payable (Due in six months)	30,000
Common stock	50,000
Prepaid advertising	6,000
Supplies	2,100
Income taxes payable	4,000
Salaries and wages payable	2,470
Cash	70,000

In the companys balance sheet, how much were total assets?

a. $390,170

b. $446,850

c. $166,100

d. $567,140