Kat Outfitting Currently Has $22,500 in Cash

Kat Outfitting currently has $22,500 in cash.The company owes $49,500 to suppliers for merchandise and $52,500 to the bank for a long-term loan.Customers owe the company $41,000 for their purchases.The inventory has a book value of $76,800 and an estimated market value of $72,000.If the store compiled a balance sheet as of today, what would be the book value of the current assets?

A) $135,500
B) $79,500
C) $86,000
D) $140,300
E) $144,000