Golden Company had the following accounts and balances at the end of the first year of operations. What are total assets at the end of the year? Cash $78,000 Accounts Payable $16,000 Common Stock $21,000 Dividends $12,000 Operating Expenses $25,000 Accounts Receivable $52,000 Inventory $44,000 Long-term Notes Payable $33,000 Revenues $113,000 Salaries Payable $28,000 A $78,000 B. $174,000 C. $130,000 D. $122.000