Four years ago, Oman Copper purchased a machine at a cost of OMR 220,000. This equipment is currently valued at OMR 80,500 on today's balance sheet but could actually be sold for OMR 74,000. This is the only fixed asset the firm owns. Net working capital is OMR 71,500 and long-term debt is OMR 139,000. What is the book value of shareholders' equity? Select one: O a. OMR 4,500 O b. OMR 6,500 O c. OMR 13,000 O d. OMR 10,000 e. OMR 4,400