Ron and Tata are partners in the Mellow Morning. The firm has employed a new accounting clerk Puncinella who has provided the following current account for 2021: RON TATA RON TATA Drawings 35,000 50,000 Bal b/d 23,000 4,500 Interest on capital Salary 40,000 20,000 25,000 Interest on drawings Share of profit Bal c/d 3,500 5,000 30,000 15,000 38,500 50,500 95,000 75,000 95,000 75,000 It is suspected that the new accounting clerk has made some errors in writing up the current account. It has been ascertained that all the figures are correct except for the balance carried down. What would be the corrected balance carried down if the current account was written up correctly? O a. Ron-$38,500 Dr; Tata-$50,500 Cr O b. Ron-$74,500 Dr, Tata-$10,500 Cr O c. Ron-$22,500 Dr; Tata $35,500 Dr. O d. Ron-$64,500 Cr; Tata-$25,500 Dr.