Notes Payable	5,000
Retained Earnings, beginning of year	17,000
Common Stock	40,000
Service Revenue	53,000
Wages Expense	8,000
Advertising Expense	5,000
Rent Expense Cash Accounts Receivable Supplies Accounts Payable	10,000 70,000 28,000 4,000 10,000

Use the information above to answer the following question. What is the amount of total assets to be reported on the balance sheet at the end of the year?

A) $112,000.

B) $102,000.

C) $119,000.

D) $155,000.