Rooster's currently has $5,200 in cash. The company owes $31,700 to suppliers for merchandise and $41,500 to the bank for a long-term loan. Customers owe the company $26,400 for their purchases. The inventory has a book value of $53,300 and an estimated market value of $56,500. If the store compiled a balance sheet as of today, what would be the book value of the current assets?

a. 46,800
b. 55,600
c. 64,700
d. 84,900
e. 96,500

Ans: d. 84,900