Cash Accounts receivable Inventory Net fixed assets Total assets Balance Sheet 2014 2015 $ 1,300 $ 1,800 Accounts payable 17,400 15,800 Long-term debt 24,900 23,200 Common stock 87,500 89,700 Retained earnings $131.100 $130,500 Total liabilities and equity 2014 2015 $13,500 $ 16,900 38,500 47,000 18,000 21,000 61.100 45,600 $131.100 $130.500 Income Statement Net Sales $142,600 Costs 123,700 Depreciation 13,700 EBIT 5,200 Interest 2.900 Taxable income 2,300 Taxes 400 Net Income $ 1.900 What is the net new borrowing for 2015? Select one: O a. -$5,600 b. $11,400 OC. $8,500 d. $12,200