East Company reported the following current assets at year-end: Cash 3,500,000 Accounts receivable 3,000,000 Inventory 2,800,000 Prepaid insurance 200,000 Total current assets 9,500,000 Customers' accounts 1,400,000 Employees' account-current 200,000 Advances to subsidiary 500,000 Allowance for doubtful accounts ( 100,000) Subscription receivable not collectible currently 1,000,000 Total accounts receivable 3,000,000 What total amount should be reported as current assets at year-end? a. 8,000,000 b. 9,500,000 c. 8,500,000 d. 9,000,000