The Financial Statements of Jame's Auto Repair Reflect Cash of $14,600,accounts

The financial statements of Jame's Auto Repair reflect cash of $14,600,accounts receivable of $11,500,accounts payable of $22,900,inventory of $17,800,long-term debt of $42,000,and net fixed assets of $63,800.The firm estimates that if it wanted to cease operations today it could sell the inventory for $35,000 and the fixed assets for $49,000.The firm could also collect 100 percent of its receivables.What is the market value of the assets?

A) $32,800
B) $39,900
C) $74,000
D) $95,500
E) $110,100