Bella and Omar are in the partnership business, sharing profits or losses in the ratio of 5 respectively. Their partnership agreement contains the following clauses: i. Bella and Omar are entitled to an annual salary of RM24,000 and RM26,000 respectively. ii. Partners are entitled to an interest of capital at the rate of 10% per annum. They have decided that from 1 July 2022, there will be the following changes: i. Profit or losses will be shared equally. ii. Bella and Omar are entitled to an annual salary of RM30,000 and RM35,000 respectively. iii. Partners are entitled to an interest on capital at the rate of 8% per annum. The financial statements are made up to the 31 December of each year. The profits for the year ended 31 December 2022 was RM80,000 and this is believed to have accrued evenly over the year. The following is the statement of financial position as at 31 December 2022 before the appropriation of the profit between the partners and any other entries relating to the change in the partners' profit-sharing ratio: ASSETS RM RM Building 50,000 Equipment 60,000 110,000 Current assets Inventories 10,000 Trade receivables 3,000 Cash 38,000 Total assets 161,000

Based on the information provided, what is the total value of their current assets?

a) RM51,000
b) RM51,000
c) RM51,000
d) RM51,000