The following data relates to Carlton company.

Owners made capital contributions of $$6000.$

Inventory, which was originally purchased and recorded in November of the previous year at a cost of $$34,000,$ was sold on account for $$61,000.$

Land was purchased at a price of $$37,000$ with a cash down payment of $$9000$ cash and a $$28000$ note payable providing for payment of principal and interest in $60$ days.

Paid cash for utility expense amounted to $$5000.$

If Carlton's January $1,20$X$1$ total assets amount to $$94000,$ and Carlton completed the following transactions in January $20$X$1,$ calculate the amount of total assets at January $31,20$X$1.$

$$70000$

$$150000$

$$159000$

$$193000$

$$144000$