Bethel Company Reported the Following Financial Information as of December

Bethel Company reported the following financial information as of December 31, 2020: $\begin{array}{lr}\text { Revenues } & \$ 320,000 \\\text { Owner's Capital }(1 / 1 / 20) & 130,000 \\\text { Equipment } & 180,000 \\\text { Expenses } & 220,000 \\\text { Cash } & 90,000 \\\text { Owner's Drawings } & 10,000 \\\text { Supplies } & 20,000 \\\text { Accounts payable } & 60,000 \\\text { Notes Payable } & 100,000 \\\text { Accounts receivable } & 90,000\end{array}$ Bethel's assets on December 31, 2020 are

A) $180,000.
B) $200,000.
C) $380,000. d $480,000.