Emest is the owner of Ernies Caf. On 28 February 2020, the business had the following assets and liabilities Motor Vehicle R80 000 Inventory R 40 000 Debtors Control R10 000 Bank R5 000 Creditors control R 18 000 Current assets at 28 February 2020 amount to A. R63 000 B.R55 000 CR130 000 O D. R135 000