3. For the following 2 problems, use the following scenario to answer the questions: YSJ Ltd is a printing company that is founded on 3 January 2021 with an initial investment of 40,000 cash. The promoters also purchase printing equipment worth 50,000 by borrowing funds from a bank. The company also buys a printing warehouse on credit for 100,000. On 10 February 2021, the company buys 8,000 worth of inventory on credit and pays back 10,000 out of the 50,000 loan via check. On the very last day in March, another investor joins the company contributing 10,000 cash. On this day, the company sells half of its inventory in exchange for a 6,000 check. As of 3 January 2021, what is the value of YSI's current assets? a) 40,000. b) 190,000. c) 100,000. d) 150,000. e) None of the above. 4. What is the total amount in the equity account as of 31 March 2021? a) 50,000. b) 188,000. c) 190,000. d) 48,000