Under the framework chapter of measurement, calculate the value of equity from the following financial information:

Fixed asset and current asset are OMR 85,000 and investment is OMR 42,000. Bank borrowing is OMR 28,000; creditor is OMR 2,000, outstanding expense is OMR 1,500 :

1- 97500 OMR

2- 97000 OMR

3- 99000 OMR

4- 95500 OMR