Answer:
The answer is C.
Explanation:
Assets of a company or firm is the addition of both liabilities and shareholders' equity.
The capital structure of a company mostly comprises debt and equity i.e it is either financed by debt (short-term and long-term debt) and equity (contribution from its owners).
Option A is not correct. That term is for shareholders' equity and not for asset.
Option B is not correct because either asset or liability can be lower or higher.