Lori Nichols opened an engineering office and titled the business Engineering Enterprises P.C. During its first month of operations, it completed the following transactions: I. Lori invested $32,000 in the business, which in turn issued common stock to her. II. The business purchased equipment on account for $10,000. II. The business provided engineering services on account, $13,000. Ill. The business paid salaries to the receptionist, $4,000. IV. The business received cash from a customer as payment on account $6,000. V. The business borrowed $11,000 from the bank, issuing a note payable. At the end of the month, Cash would equal: A. $32,000. B. $45,000. C. $76,000. D. $39,000