Orem Corporation's current liabilities are $119,280, its long-term liabilities are $281,120, and its working capital is $167,000. If the corporation's debt-to-equity ratio is 0.14, total long-term assets must equal:

• A) $2,860,000

• B) $3,093,400

• C)$2,974,120

• D) $2,122,120