Aetna was started on January 1,2023. Following are the account balances at the end of...

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Accounting

Aetna was started on January 1,2023. Following are the account balances at the end of the month:
Cash $13,200 Notes Payable $12,000
Accounts Receivable 5,300 Rent Expense 1,400
Equipment 61,200 Wage Expense 500
Service Revenue 49,400 Land 2,600
Miscellaneous Expense 600 Insurance Expense 500
Common Stock ??? Retained Earnings, beginning 0
Supplies 1,800 Accounts Payable 3,700
Dividends 2,000
Determine Total Assets as of January 31,2023:
Select one:
a. $80,400
b. $68,400
c. $84,100
d. $83,600
e. $82,300

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