Please answer this asap for the Business Mathematics, thank you !

From the following prepare a balance sheet for Roe Co. as of December 31, 2008. (Calculate the Total Assets and the Total Liabilities) - Salaries Payable - $6,000; Accounts Receivable - $9,000; Retained Earnings - $21,000; Common Stock - $27,000; Mortgage Note Payable - $45,000; Prepaid Rent - $12,000; Accounts Payable - $19,000; Land - $18,000; Cash - $3,000; Merchandise Inventory - $16,000; Building - $60,000 Total Assets = _____ and the Total Liabilities = _____ A. Total Assets = $113,000 Total Liabilities = $113,000 B. Total Assets = $108,000; Total Liabilities = 3$108,000 C. None of the Choices D. Total Assets = $118,000 Total Liabilities = $118,000