The Following Information Is for Bright Eyes Auto Supplies: Bright

The following information is for Bright Eyes Auto Supplies: Bright Eyes Auto Supplies
Balance Sheet
December 31, 2015
$\begin{array}{lrlr}\text { Cash } & \$ 40,000 & \text { Accounts Payable } & \$ 130,000 \\\text { Prepaid Insurance } & 80,000 & \text { Salaries and Wages Payable } & 50,000 \\\text { Accounts Receivable } & 100,000 & \text { Mortgage Payable } & 150,000 \\\text { Inventory } & 140,000 & \text { Total Liabilities } & 330,000\\\text { Land Held for Investment } & 180,000 \\\text { Land } & 250,000\\\text { Buildings } \$ 200,000 && \text { Common Stock } \$ 400,000\\\text { Less Accumulated } && \text { Retained Earnings } 340,000&740,000 \\\text { Depreciation } (60,000) & 140,000\\\text { Trademark } & 140,000 & \text { Total Liabilities and }\\\text { Total Assets }&\$1,070,000&\text { Stockholders' Equity }&\$1,070,000\end{array}$ The total dollar amount of assets to be classified as investments is

A) $0.
B) $140,000.
C) $180,000.
D) $250,000.