PF Co. began business on January 1, 20x10. Below are the transactions that took place during the company's first month of business: Jan. 1 The owner invested $74661 in return for 7274 common shares. Jan. 5 Purchased equipment costing $9297. $4747 was paid immediately and the remainder is due within 60 days. Purchased land for $22433 cash. Jan. 9 Jan. 15 Secured a $43973 loan from its bank. Jan. 20 Another investor purchased 2556 shares of the company for $24480. What is PF Co.'s shareholders equity balance at the end of January? Select one: a. $9830 O b. $74661 c. $24480 O d. $99141 Check