Sheffield Corp. compiled the following financial information as of December 31, 2017:

Service revenue $843000
Common stock 183000
Equipment 245000
Operating expenses 744000
Cash 201000
Dividends 59000
Supplies 25000
Accounts payable 124000
Accounts receivable 88500
Retained earnings, 1/1/17 426000
Sheffield assets on December 31, 2017 are:

A. $1399500.

B.

$559500.

C. $1009500.

D. $490000.