Scooby Corp In Scooby's December 31, 2020 Statement of Financial Position, the December

Scooby Corp.'s trial balance included the following account balances at December 31, 2020: $\begin{array}{llcc} \text { Accounts receivable (net) ...................................................... } &\$82,000 \\ \text {Trading securities.................................................................... } &14,000\\ \text { Accumulated depreciation on equipment and furniture........... } &30,000\\ \text {Cash......................................................................................... } &20,000\\ \text {Inventory.................................................................................. } &54,000\\ \text { Equipment............................................................................... } &50,000\\ \text { Patent.................................................................................... } &8,000\\ \text {Prepaid expenses...................................................................... } &3,000\\ \text { Land held for future business site............................................} &36,000\\\end{array}$
In Scooby's December 31, 2020 statement of financial position, the current assets total is

A) $209,000.
B) $181,000.
C) $173,000.
D) $147,000.