Lawton Corporation's End-Of-Year Balance Sheet Consisted of the Following Amounts

Multiple Choice

Lawton Corporation's end-of-year balance sheet consisted of the following amounts:
$$\begin{array} { l r l r } \text { Cash } & \$ 25,000 & \text { Accounts receivable } & \$ 58,000 \\\text { Property, plant, and } & & & \\\text { equipment } & 69,000 & \text { Long-term debt } & 40,000 \\\text { Capital stock } & 100,000 & \text { Accounts payable } & 20,000 \\\text { Retained earnings } & ? & \text { Inventory } & 43,000\end{array}$$ What amount should Lawton report on its balance sheet for total assets?

A) $100,000
B) $161,000
C) $194,000
D) $195,000