Questions 15 to 20 refer to the following example. Rod Dawn, a specialst widgot retailer started business on 1 Jancary 2021 . In thw first year, the business made the following transactions. 1. The owners placed 50,000 of their own funds into the business bank account. 2. The business used the bank account to buy sthop fotures and fittings which cost E16,000. 3. The business used the bank account to buy new invottory for 10,000. 4. The business bought further inventory of 9.000 on credit. 5. The shop sold f,000 of its inventory for 14,000 to customers through the shop for cash. 6. Also, the business sold goods that cost 6,000 to another business for 8,000 on credit 7. The business paid 9.000 in rent from the bank account. This covered the 18 months to 30 June 2022. 8. The business calculated depreciation on the straight fine mothod at 10 per cent per annum. 9. Although tho bill had not been received, the owners estimatod thal the oloctricity would be 2,000 for the your. 10. The owners withdrew 6,000 in cash for their own use. Question 15: What is the value of current assets at 31 Decernber 2021? a. 25.500 b. 228,000 c. 39,000 d. 41,000