The total assets of ZZ Inc. at January 1, 2002 amounted to $105,000. ZZ, Inc entered into the following transactions during January, 2002: owners made capital contributions of $ 10,000 inventory that was originally purchased and recorded in November of the previous year at a cost of $35,000 was sold on account for $50,000 paid utility bills amounting to $ 1,000 land was purchased at a price of $25,000 with a cash down payment of $ 12,000 cash and a $13,000 note payable providing for payment of principal and interest in 60 days Calculate the amount of total assets at January 31, 2002.