An analyst has compiled the following information regarding Rubsam, Inc.

Liabilities at year-end € 1,000 Contributed capital at year-end € 500 Beginning retained earnings € 600 Revenue during the year € 5,000 Expenses during the year € 4,300 Th ere have been no distributions to owners. Th e analyst’s most likely estimate of total assets at year-end should be closest to:

A . €2,100.

B . €2,300.

C . €2,800.