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 Jan. 5 The owner invested $70116 in return for 5000 common shares Purchased equipment costing $9365. $4932 was paid immediately and the remainder is due within 60 days. Purchased land for $21752 cash. Secured a $40418 loan from its bank. Another investor purchases 2000 shares of the company for $19705 Jan. 9 Jan. 15 Jan. 20 What is the balance in PF Co.'s cash account at the end of January? Select one: O a. $99122 O b. $103555 O c. $22719 O d. $13734