题目内容

RochesterCorporationholdscashof$11,000andowes$27,000onaccountspayable.Rochesterhasaccountsreceivableof $40,000,inventoryof$34,000,andlandthatcost$55,000.HowmuchareRochesterstotalassetsandliabilities?

A. Totalassets$129,000；TotalLiabilities$27,000
B. Totalassets$27,000；TotalLiabilities$140,000
C. Totalassets$140,000；TotalLiabilities$27,000
D. Totalassets$140,000；TotalLiabilities$93,000

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