i need help with question 1. the correct answer is C but im not able to get the correct value

Liabilities & Stockholders' Equity Assets $ 74,29 $ 74,29 Cash Accounts receivable............. Land Building Equipment......... $ 33,000 51,150 313,500 371,250 57,750 Liabilities: Accounts payable .. Total liabilities... Owners' equity: Capital stock... Total liabilities and owners' equity.. 752.40 $826,650 Total assets. $826,6 During the first few days of January, the following transactions occurred: Jan 1 3 The business borrowed $99,000 from the bank, giving a note payable due in 90 days. Additional capital stock was issued in exchange for $44,550 cash. Equipment was purchased for $62,700 on credit. The business collected $26,400 of its accounts receivable and paid $37,950 of its a payable. Indicate your answer to each of the following questions in the space provided. On January 6, total assets of the business amount to: a $826,650. b $994,950 c $957,000. d $950,400