How is the answer C? Please show calculations

24. At the end of fiscal year 2016, company A discloses the following balance sheet: Assets Cash $200,000 Non-cash current assets $1,000,000 Non-current assets $3,000,000 Long-term equity Investments $2,000,000 Total $6,200,000 Equity and Liabilities Current debt $500,000 Other current liabilities $200,000 Non-current debt $4,000,000 Deferred tax liability $200,000 Provisions for bad debt $160,000 Equity $1,140,000 Total $6,200,000 Company A's net operating assets and net debt equal A. $3,440,000 and $2,300,000, respectively B. $4,200,000 and $4,500,000, respectively C. $5,440,000 and $4,300,000, respectively D. $6,200,000 and $5,060,000, respectively