The following financial information has been supplied by Albion Pty Ltd as at

$30$ June $2020.$

Cash on Hand $$500$; Bank overdraft $$10,000$; Accounts Payable $$17,000$;

Business Factory building $$300,000$; Inventory $$80,000$; Vehicle $-$ Private

$$56,000$ & Business $$45,000$; Personal Home Loan $$68,000$; Mortgage Loan

Factory building $$190,000$; Office equipment $$35,000$; Accounts Receivable

$$2,000$ & Business Loan for the Business vehicle $$30,000.$

What would be The Net Assets for Albion Pty Ltd as at $30$ June $2020?$

$$215,500$

$$271,500$

$$147,500$

$$245,500$