3. On 31 January 2022, the assets and liabilities of Aswad Consultancy are as follows. RM Cash Earned Fees Account Receivable Account Payable 16.900.00 13,200.00 7,400.00 200.00 Office Supplies 500.00 Unearned Fees 23.400.00 Office Supplies Expenses 300.00 Office Equipment 4,000.00 Salary Payable 800.00 Salary Expenses 8.500.00 What is the amount of owner's equity as of 1 February 2022? A. RM17,600 B. RM37,400 C. RM37,600 D. RM38,600