At year-end 2016, XYZ's statement of financial position showed current assets = $700, fixed assets = $1,500, intangible assets = $200, current liabilities = $600, and long-term liabilities = $1,400. What is the value of the shareholders' equity account? Select one: O a. $600 O b. $500 O c. $1,100 O d. $300 O e. $400