Scott & Tim's Delivery Corporation ("S&T") is a new parcel delivery company incorporated in New York. The company has two shareholders: Scott and Tim. When they incorporated the business, Scott and Tim both purchased 100 shares of the company for a value of $20,000 each. With that money, S&T purchased a large delivery truck for $15,000. The company was also able to secure a 10 year loan of $5,000. The terms of the loan state that the principal balance ($5,000) of the loan will not be due until the 10th year. Assume that the company has not yet undertaken any other transactions. Which of the following would be the most likely balance sheet equation for S&T? Consider only the broad categories of assets, liabilities, and shareholder equity for this question. O A $10,000 = $15,000 - $5,000 0 B $15,000 = $5,000 + $10,000 O c $40,000 = $0 + $40,000 O D $45,000 = $5,000 + $40,000