Whispering Winds Corp. compiled the following financial information as of December 31, 2022:

Service revenue	$1165000
Common stock	241000
Equipment	320000
Salaries and wages expense	362800
Rent expense	90700
Depreciation expense	453500
Cash	277000
Dividends	82000
Supplies	39000
Accounts payable	174000
Accounts receivable	104000
Retained earnings, 1/1/22	614000

Whispering's total assets at December 31, 2022 are:

$740000.

$1905000.

$640000.

$1354000.