Which of the following items would be classified as equity on the balance sheets?

$\backslash$table$[[$Account receivables,Shareholders' equity,Account Payable$],[$Inventory$,$Loan,Depreciation$],[$Unearned revenue,Cash,Retained earnings$]]$

a$.$ Account Receivables and Account Payable

b$.$ Account Payable and Loan

c$.$ Unearned Revenue and Depreciation

d$.$ Shareholders' Equity and Retained Earnings