The Annie, Betty and Charles partnership employed an inexperienced bookkeeper. He has written up the current account of one of the partners as follows: Interest on capital Current account Salary Bal c/d 5,600 Bal b/d 540 3,000 Drawings 13,480 22,820 Share of profit 31.420 17,400 31.420 The balance brought forward is entered correctly and the other entries are all correct in amounts. However, the bookkeeper is not very sure of the difference between debits and credits. What is the corrected balance carried down once all errors have been corrected? a. $9,340 b. $3,060 c. $13,060 d. $14,140