Louisville Bat Company is working on its Budgeted Balance Sheet for the upcoming year. They have collected the following account information for their balance sheet: Cash account balance of $72,000, Accounts Receivable balance of $28,000, Finished Goods Inventory Balance of $4,500, Raw Materials Inventory Balance of $3,000, Property/Plant and Equipment account balance of $625,000, Accounts Payable account balance of $76,000, Common Stock Balance of $550,000, and Retained Earnings of $106,500. What is the balance of both the Total Assets and Total Liabilities and Stockholders' Equity accounts? a.) $732,500 b.) $550,000 c.) $107,500 d.) $625,000