Time left 00:36:45 TOTT If the balance sheet at 31/12/2020 has the followings: Current Liabilities $ 40,000 Non-current Liabilities $ 60,000 Capital Stock $ 150,000 Retained earnings $ 20,000 If the CPI at the 1/1 is 130, average CPI is 140 and CPI at 31/12 is 150. The Capital stock using CPPA should be represented as: a. $150,000 O b. $160,714 O C. $130,000 O d. $137,077 CLEAR MY CHOICE