Shareholders$$ equity, the difference between the firm's $\_\_\_\_\_\_\_\_,$ is an accounting

measure of the firm's $\_\_\_\_\_\_\_\_.$

$4)$

$\_\_\_\_\_\_\_$

A$)$

short$-$term liabilities and long$-$term liabilities, net value

B$)$

short$-$term liabilities and long$-$term liabilities, book value

C$)$

assets and liabilities, net value

D$)$

assets and liabilities, book value