Patriots Co. purchases 75 percent (for underlying BV) of Seahawk Company on January 1, 20X1, when Patriots retained earnings balance is $725,000 and Seahawks' is $200,000. During 20X1, Seahawk reports $30,000 of net income and declares $10,000 of dividends. Patriots reports $525,000 of operating income and included its share of equity-method income from its 80 percent interest in Seahawk in its net income; Patriots declares dividends of $80,000. Patriots investment in Seahawk was $750,000 at the end of the year. What is Seahawk's share of assets on the Consolidated Financials at the end of 20X1?

Group of answer choices

$137,500

$187,500

250,000

$237,500