Stark Corporation reports the following account balances on December 31, 2014: Accounts receivable $ 80,000 Land $ 60,000 Accounts payable 90,000 Merchandise inventory 68,000 Accumulated depreciation, building 35,000 Notes payable 65,000 Building 150,000 Retained earnings 185,000 Capital stock 100,000 Revenue 263,000 Cash 75,000 Supplies 42,000 Depreciation expense 14,000 Supplies expense 8,700 What amount will Stark classify as current assets on its classified balance sheet?
a. $440,000 c. $528,000 b. $265,000 d. $175,000