Answer:
a. equity
Explanation:
A balance sheet is one of the main financial statements of a company. It is used to determine the financial position of a business at a particular point in time. The items in the balance sheet include current assets, fixed assets, current liabilities , long term liabilities and shareholders' equity. The total assets should be equal to the sum of total liabilities and shareholders' equity. Among the choices, only equity is an item included in the balance sheet.
