2. + Unit X balance sheet as at January 31, 2017 Fixed assets Materials Finished products Receivables Cash in the bank Assets 5000 Equity 800 Obligations 600 1800 1930 10130 Liabilities ??? 3000 10130 As a result of the sales transaction and the cost of running the office, the equity was increased from 7000 to revenues of 800, then reduced by the cost of producing the finished products in the amount of 600 and then decreased by the cost of running the office 70. On the basis of the above information, please calculate the amount at the end of the period of Equity and Operating Profit: A. Equity: 7200; Profit: 230; B. Equity: 7130; Profit: 130; C. Equity: 7330; Profit: 330; D. Equity: 7000; Profit: 130.