Johnson Waterworks Corporation provides plumbing services. Transactions during the first year of operations are provided below. a) Received $14,000 cash and issued common stock to Mitchell Johnson b) Paid $1,900 for equipment to be used for plumbing repairs. c) Borrowed $13,000 from a local bank and deposited the money in the checking account. d) Paid $500 in rent for the year e) Paid $300 for plumbing supplies to be used on various jobs next year. f) Completed a plumbing repair for a law firm and received $3,500. Calculate the amount of total assets at the end of the first year. Assume the plumbing supplies of $300 are left at the end of the year. OA. $27,000 O B. $30,000 OC. $2,200 D. $1,900