The accountant for Scott Industries prepared the following list of account balances from the company's records for the year ended December 31. Line Item Description Amount Fees Earned $165,000 Accounts Receivable 16,000 Equipment 64,000 Accounts Payable 12,000 Salaries & Wages Expense 40,000 Income Taxes Payable 5,000 Cash 30,000 Selling Expenses 44,000 Common stock 47,000 Interest Revenue 3,000 Income Taxes Expense 18,000 Rent Expense 20,000 Determine the total assets at the end of the current year for Scott Industries