Ashley Ltd. has the following items as of December 31, 2021: Cash in a TD Canada Trust account of $200,000 Cash in another TD Canada Trust account of $100,000, which has been set aside for a plant renovation project in 2023 A bank overdraft of $30,000 in a Royal Bank of Canada account Accounts receivable of 500,000 with an allowance for doubtful accounts of $45,000. How much should Ashley report as current assets on its statement of financial position? a. $425,000 O b. $455,000 O c. $525,000 O d. $555,000