T-Account: Partial List of Account Balances at the End

Multiple Choice

T-account: Partial list of account balances at the end of the year:
$\begin{array}{lr}\text { Cash } & \$ 28,000 \\\text { Accounts Receivable } & \text { Unknown } \\\text { Equipment } & 35,600 \\\text { Accounts Payable } & 5,900\end{array}$ The amount of total current assets that will be reported on the company's balance sheet at the end of the year is:

A) $362,600.
B) $368,500.
C) $139,500.
D) $327,000.