The Bookstore Café Is a Small Restaurant Located in a Downtown

The Bookstore Café is a small restaurant located in a downtown business district.It is opened for breakfast and lunch and serves simple yet nutritious meals as well as books from the New York Times bestseller list.How would you categorize the book inventory,cooking equipment,tables,chairs,and the register?

A) As retained earnings
B) As assets
C) As current liabilities
D) As investor capital
E) As owners' equity