The account balances for a company are listed below. All balances are as of Dec 31, 2017, except where noted otherwise Accounts Payable Accounts Receivable Salaries Payable Notes Payable (due 12/31/19) Dividends Sales Revenue Notes Payable (due 4/30/18) Cost of Goods Sold Loss of Sale of Equipment Inventory Interest Expense Salary Expense Unearned Revenue $7,200 8,400 5,600 20,900 3,000 139,500 2,500 60,900 4,500 19,800 9,750 30,450 3,800 Rent Expense Equipment Furniture Depreciation Expense Accumulated Depreciation Cash Common Stock Trademark Retained Earnings (1/1/17) Marketable Equity Securities Gain on Sale of Building Prepaid Insurance Expense Copyright $2,100 74,500 16,600 4,000 10,000 14,000 ??? 8,000 56,200 300 2,450 500 6,000 Determine total assets as of Dec. 31, 2017: A. $154,100 B. $123,600 C. $127,800 D. $138,100 E. $131,600