AK Distributors had these assets and liabilities: Equity is:

Cash in hand	$4,000
Bank overdraft	11,000
Accounts Payable	3,000
Inventory	2,700
Accounts Receivable	8,100
Office furniture	4,500
Bank loan	15,000
Motor Vehicles	12,000

Select one:

a. $3,100

b. $13,300

c. $2,300

d. $5,300