At Year-End 2015, Jordan Company's Statement of fiNancial Position Showed

At year-end 2015, Jordan Company's statement of financial position showed current assets = $800, fixed assets = $1,500, intangible assets = $300, current liabilities = $600, and long-term liabilities =
$1,400. What is the value of the shareholders' equity account?

A) $300
B) $500
C) $600
D) $900
E) $1,100