Use the following information:

Accounts Receivable

Beg. Bal.	188,800
	106,200			18,130
	64,030			5,530
				14,830
				19,330

Partial list of account balances at the end of the year:

Cash	$28,130
Accounts Receivable	?
Equipment	35,730
Accounts Payable	6,030
The amount of total current assets that will be reported on the company's balance sheet at the end of the year is: a) $146,480. b) $140,340. c) $329,340. d) $259,640.