The Closing Capital Account Balance Is Always Equal To

The closing capital account balance is always equal to:

A) Non-current assets PLUS current assets PLUS current liabilities LESS long-term liabilities.
B) Non-current assets PLUS current assets LESS current liabilities LESS long-term liabilities.
C) Non-current assets LESS current assets LESS current liabilities LESS long-term liabilities.
D) Non-current assets PLUS current assets LESS current liabilities PLUS long-term liabilities