Hopins, a medium$-$sized firm, has total assets whose value is equivalent to the sum of the funds provided by its owners and the loans taken by the firm from several financial institutions to purchase those assets. In this context, it can be said that$\_\_\_\_\_\_\_\_\_\_.$

a$.$ the balance sheet of Hopins satisfies the accounting equation

b$.$ the value for accounts receivable of Hopins is equal to the value of its current liabilities

c$.$ the stockholders' equity of Hopins always equals the dollar value of its assets

d$.$ the statement of cash flows of Hopins satisfies the quartic equation