Sun City Corporation's End-Of-Year Balance Sheet Consisted of the Following

Sun City Corporation's end-of-year balance sheet consisted of the following amounts: $$\begin{array} { l r l r } \text { Cash } & \$ 25,000 & \text { Accounts receivable } & \$ 70,000 \\\text { Property, plant, and equipment } & 70,000 & \text { Long-term debt } & 40,000 \\\text { Capital stock } & 100,000 & \text { Accounts payable } & 20,000 \\\text { Retained earnings } & ? & \text { Inventory } & 35,000\end{array}$$ What amount should Sun City report on its balance sheet for total assets?

A) $100,000
B) $95,000
C) $165,000
D) $200,000