On December 31, the balance sheet of Phleau Macks Co. reported Total Assets of $100,000. The following transactions occurred during the month of January: (1) The business purchased a Building for $150,000, paying $100,000 cash and issuing a Note Payable for $50,000. (2) The business collected Accounts Receivable totaling $25,000 in cash. (3) The business paid off $10,000 of Accounts Payable. What is the amount of the company's Total Assets on January 31? O $115,000 O $165,000 O $40,000 O $140,000