Stock Rs. 14,000; Debtors Rs. 20,000: Creditors Rs. 20,000; Credit balance of profit and loss account at the beginning of the year Rs. 18,000; administration and selling expenses Rs. 20,000; 10% dividend on equity capital Rs. 3,000. The following ratios are also given: Stock turnover: 5 times Current ratio 2 : 1 Debtors collection period: 73 days Outstanding expenses: 15% of creditors Ratio of net profit after tax to net tangible assets is 1: 10 Rate of Income tax: 5% Ratio of fixed assets to paid up capital is 9: 10. The total assets of the firm are:

Answer: Option B