Which is an example of an item that would be listed in the “Current assets; Operating equipment” portion of a restaurant’s balance sheet prepared using the USAR format? 

a. Glassware used in the bar area of the restaurant

b. Refrigerators used to store beer in the bar area of the restaurant

c. Freezers used to store ice cream used in the bar but held in the restaurant’s kitchen area

d. A $1,000 unpaid bill for repairs made to the bar’s beer dispensing system.