Below are data taken from the ABC Annual Report for the period ending December 31, 2020. Cash ? Other current assets $40,000 Property, Plant and Equipment 70,000 Accounts payable $10,000 Long term debts $80,000 Total Equity $40,000 net income $12,000 Comprehensive income $10,000 Determine the company's total cash as of 12/31/20. Select one: a. $20,000 b. $32,000 O c. $30,000 O d. $12,000