9. At the end of the year, Manchester Plc has property, plant & equipment totalling 65,000; inventories valued at 19,000, a bank overdraft of 1,900; trade and other receivables of 21,700; trade and other payables of 19,800 and accruals of 1,095. Calculate the equity figure. a) 86,705 b) 85,095 c) 82,905 d) 88,895