17. On November 1 of the current year, the assets and liabilities of Jim Chu, M.D., are as follows: Cash, $10,000; Accounts Receivable, $8,200; Supplies, $1,050; Land, $25,000; Accounts Payable, $6,530. What is the amount of the stockholders' equity (Jim Chu's capital) as of November 1 of the current year? a. $37,720 b. $44,430 c. $21,500 d. $48,780