Rawlings Corporation engaged in the following transactions during Year 1, its first year of operations. (Assume all transactions are cash transactions.)

1) Acquired $1,900 cash from the issue of common stock.

2) Borrowed $1,370 from a bank.

3) Earned $1,550 of revenues cash.

4) Paid expenses of $440.

5) Paid a $240 dividend.

During Year 2, Rawlings engaged in the following transactions. (Assume all transactions are cash transactions.)

1) Issued an additional $1,275 of common stock.

2) Repaid $885 of its debt to the bank.

3) Earned revenues of $1,700 cash.

4) Incurred expenses of $740.

5) Paid dividends of $290.

Total assets on Rawlings' balance sheet at the end of Year 2 will equal:

A. $5,490.

B. $1,060.

C. $960.

D. $5,200.