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Long-Term Notes Payable Accounts Receivable Accounts Payable Building Cash and Cash Equivalents Salaries Expense Common Stock Interest Payable Land Short-term Investments Income Taxes Payable $150,000

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Long-Term Notes Payable Accounts Receivable Accounts Payable Building Cash and Cash Equivalents Salaries Expense Common Stock Interest Payable Land Short-term Investments Income Taxes Payable $150,000 $32,000 $37,000 $55,000 $80,000 $20,500 $22,000 $1,500 $40,000 $8,000 $15,000 Interest Payable $1,500 Land $40,000 Short-term Investments $8,000 Income Taxes Payable $15,000 Equipment $59,500 Supplies $8,000 Service Revenue $99,000 Supplies Expense $18,000 Utilities Expense $8,500 Income Tax Expense $10,000 What is the total amount of current assets at the end of the year? O A. $143,000 O B. $112,000 O c. $128,000 OD. $80,000

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