She’s not trying to trick you; make you think, or teach you accounting, perhaps, but not trick you.  This is a good illustration for beginning accounting students because it reinforces something you’re going to refer to time and time again:  the accounting equation.  Remember that?  Assets equal Liabilities plus Equity?  The integrity of that equation MUST be preserved.  So you have all the information you need to answer the unknown (assets).  Liabilities ($80,000) plus Equity (60,000) equal $140,000.  Therefore ABC Suppliers assets MUST equal $140,000.