问题:

At 31 October 20X6 Roger's trial balance included the following balances:

Machinery at cost                             12,890

Accumulated depreciation                  8,950

Inventory                                            5,754

Trade receivables                            11,745

Trade payables                                  7,830

Bank overdraft                                   1,675

Cash at bank                                      150

What is the value of Roger's current assets at 31 October 20X6?

A

$17,649

B

$17,499

C

$15,974

D

 $13,734

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