"BBA Limited ('BBA') reported below at as the current year-end date: Property, plant and equipment (net) $80,000; Cash and cash equivalents $20,000; Depreciation expense $10,000; Unearned revenue $25,000; and Inventory $10,000." How much current assets shall be presented in the Statement of Financial Position for BBA at the end of the year? Select one: O A. $30,000 OB. $25,000 O C. $110,000 OD. $5,000