Our company finished operations for 2021. Below are our beginning and ending 2021 balance sheets: 2021, 2021, Beginning Ending Assets Cash $35,000 $35,000 Accounts Receivable 175,000 210,000 Inventorie 560,000 595,000 Property, plant and equipment (net) 770,000 840,000 Land held for future use 140,000 140,000 Investments in unrelated companies 35,000 0 Total Assets $1,715,000 $1,820,000 Liabilities & Stockholder's Equity Long Term Debt 1,050,000 980,000 Stockholder's Equity 665,000 840,000 Total Liabilities & Stockholder's Equity 1,715,000 1,820,000 For various reasons we do not have any short-term debt or operating liabilities. For the year 2021, our total revenues equaled $2,800,000; our total variable expenses equaled $1,400,000; and our total fixed expenses equaled $1,050,000. Our cost of capital equals 15%. For 2021, our residual income was closest to O A. $221,375 O B. $84,875 O C. $15,500 O D. $108,500 O E. $98,000