Assume the following account balances on January 1, 2015 for Excella Company Cash $30,000 Bank Loan $65,000 Account Receivable 45,000 Accounts Payable 35,000 Supplies 3.000 Land 13,000 Building 67,000 Equipment 23,000 In January the company received $21.000 from its customers to pay off their account and a payment was made equal to $10,000 on the bank loan. What is the cash balance at the end of the month? a. 61000 b.19000 c. 51000 d. 41000