Use the following ledger balances to determine Total Assets:

Accounts payable 15,500

Accounts receivable 32,450

Capital (Ending) 144,290

Cash 44,390

Revenue 74,800

Insurance expense 475

Land 80,000

Miscellaneous expense 510

Prepaid insurance 2000

Rent expense 8,000

Salary expense 38,300

Supplies 950

Supplies expense 825

tilities expense 3,800

A. 159,970

B. 121,360

C. 134,670

D. 159,020