The adjusted trial balance (but prior to closing adjustments) as of December 31, 2020 for Big Wave and Co. is as follows: Debit Credit Cash $8,000 Accounts Receivable 6,500 Equipment, net 78,000 Accrued expenses $14,000 Notes Payable 10,000 Common Stock 43,000 Retained Earnings 20,600 Dividends 8,000 Revenues earned 75,000 Rent expense 18,000 Salary expense 37,100 Depreciation expense 7,000 162,600 162,600 A. As of December 31, what is Big Wave's total asset balance