PART 3 Using accounting equation - 10 marks An analyst has completed the following information regarding a company N (amount in Emillions): Liabilities at year-end 1,000 Pald-in Capital at year-end 1,000 Retained earnings at the beginning 500 Revenues during the year 4,000 Expenses during the year 3,800 There have been no distributions to owners. The analyst estimates of total assets at year-end should be closed to A 2.000 B 2,300 C 2.500 D 2.700