On January 1, 2020, SB Corporation (SBC) began business as a dealership specializing in the sale of lawn tractors. The following transactions occured in 2020: Sold stock for $200,000 in cash Purchased a building for $80,000 cash Earned $100,000 in revenue by selling tractors, collecting $79,000 in cash and $21,000 remained on account at year-end Incurred $71,000 in expenses, all paid in cash Paid $3,000 in dividends What is total assets at year-end 2020? O A. $146,000 B. $200,000 C. $226,000 O D. $205,000