The Following Is a Trial Balance of Barnhart Company as December

The following is a trial balance of Barnhart Company as December 31,Year 1:
$\begin{array}{lr}\text { Account Title: } & \text { Debit }&\text { Credit } \\\text { Cash } & 12,500 \\\text { Accounts Receivable } & 3,250\\\text { Accounts Payable } && 2,800 \\\text { Common Stock } && 6,600 \\\text { Retained Earnings } && 4,500 \\\text { Service Revenue } && 7,450\\\text { Operating Expenses } & 5,100 \\\text { Dividends } & 500\\\text { Totals }&21,350&21,350\end{array}$
What is the total amount of assets that will be reported on the balance sheet prepared as of December 31,Year 1?

A) $21,350
B) $12,500
C) $15,750
D) $23,200