A company’s statement of financial position at 1 January 2020 included the following amounts.
The following transactions took place during the year ended 31 December 2020.
1 The company issued a further 50000 ordinary shares at a premium of $\$ 1$ per share.
2 The company’s land was revalued upwards by $\$ 130000$.
3 The company paid a final dividend of $\$ 60000$.
What were the total revenue reserves and capital reserves at 31 December 2020 after these three transactions?
A
2 )
B
3 )
C
4 )
D
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