Account Accumulated depreciation Accounts payable Accounts receivable Cash Common stock Inventory Long- Term debt Plant, property, and equipment Retained earnings Balance 12/31/2017 $7,650 $6,875 $8,000 $3,750 $15,625 $11,250 $17,750 $37,000 $12,100 Refer to the Balance Sheet Accounts of MAC Corporation. The value of current assets for the year -end is O A. $9,200 O B. $29,875 O C. $23,000 O D. $11,740