Account Balance 12/31/2021 Accumulated depreciation $6,650 Accounts payable $4,000 Accounts receivable $6,000 Cash $2,550 Common stock $9,369 Inventory $10,000 Long-Term debt $17.750 Plant, property, and equipment $32,225 Retained earnings $7,256 Refer to the Balance Sheet Accounts of MAC Corporation. The value of equity for the year-end is A. $27,725 B. $11,090 C. $16,625 D. $11.740