Legolas Inc. had the following account balances at December 31, 2020: Accounts payable 31,400 Inventory 179,000 Accounts receivable 22,100 Land 240,000 Accumulated depreciation 42,800 Bank loan (due 2021) 117,800 Building 190,000 Prepaid expenses 11,700 Cash 8,500 Maintenance expense 4,400 Common shares 175,000 Retained earnings (opening) 61,700 Cost of sales 336,000 Salaries expense 159,200 Deferred revenue 14,200 Salaries payable 12,100 Depreciation expense 18,900 Sales 562,000 Dividends 4,200 Sales discounts 2,500 Entertainment expense 3,850 Sales returns and allowances 5,400 Income tax expense 12,250 Supplies 2,400 income tax payable 6,750 Supplies expense 3,300 The company would report current assets of on the statement of financial position a) $201,600 b) $223,700 Oc) $221,300 d) $215,200 e) $212,000