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【单选题】
2012年3月31日．甲公司有关账户期末余额及相关经济业务如下： ①“固定资产”账户借方余额8 700 000元，“累计折旧”账户贷方余额2 600 000元．“固定资产减值准备”账户贷方余额为600 000元。 ②“应付账款”总账账户贷方余额240 000元．其所属明细账户贷方余额合计为350 000元，所属明细账户借方余额合计为110 000元。 ③“预付账款”总账账户借方余额130 000元，其所属明细账户借方余额合计为l60 000元，其所属明细账贷方余额合计为30 000元。 要求：根据上述资料，回答{TSE}问题。 甲公司2012年3月31日资产负债表中“固定资产”项目“期末余额”栏的金额是（ ）元。A.
8 700 000
B.
6 100 000
C.
5 500 000
D.
6 700 000
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