The following accounts were taken from the Adjusted Trial Balance columns of the work sheet:

Land	$ 62,400
Service Revenue	77,000
Rent Expense	1,000
Insurance Expense	500
Prepaid Insurance	3,100
Supplies	1,200
Equipment	7,000

Total Current Assets are:

a.

$6,200

b.

$4,300

c.

$5,700

d.

$13,500