The balances of select accounts of Sandra, Inc. as of December 31, 2018 are given below: Credit Building Cash Office Supplies Furniture Prepaid Insurance Accumulated Depreciation Furniture Land Accumulated Depreciation-Building Accounts Receivable Debit $130,000 6,000 900 4,000 600 $5,000 31,000 4,300 2,500 O A. $10,000 B. $7,500 O c. $12,500 D. $6,900