Question - Grain Company was incorporated on January 1, 2015, with 6,000,000 from the issuance of share capital and borrowed funds of 1,500,000. During the first year, net income was 2,500,000. On December 15, Grain Company paid a 500,000 cash dividend. No additional activities affected shareholders' equity in 2015. On December 31, 2015, Grain Liabilities had increased to 1,800,000. On December 31, 2015, what amount should be reported as total assets?