Following Is an Extract of Account Balances of Wilson Mowing

Following is an extract of account balances of Wilson Mowing Service as of December 31 of the first year of operation: $$\begin{array} { | l | r | } \hline \text { Accounts receivable } & \$ 5,000 \\\hline \text { Accounts payable } & 4,000 \\\hline \text { Salary expense } & 5,000 \\\hline \text { Repairs expense } & 1,000 \\\hline \text { Truck } & 10,000 \\\hline \text { Equipment } & 8,000 \\\hline \text { Notes payable } & 8,200 \\\hline \text { Cash } & 7,500 \\\hline \text { Supplies expense } & 1,600 \\\hline \text { Service revenue } & 32,000 \\\hline \text { Gasoline expense } & 3,800 \\\hline \text { Salary payable } & 200 \\\hline\end{array}$$ At the end of the year, what is the amount of total assets?

A) $15,000
B) $30,500
C) $18,000
D) $25,500