An ice cream shop owner's business assets and liabilities are listed below. Owned Inventory $32,500 Cash $75,420 Building Mortgage $154,265 Savings Account $25,000 Owned Equipment $15,670 Small Business Loan $15,652 Other Debt $1,235 Accounts Receivable $12,540 Property Value $125,768 What is the total value of the ice cream shop owner's business assets? $125,768 $171,152 $274,358 $286,898