What shall be the amount of Shareholders fund, if Equity Share Capital is Rs. 16,00,000, 8% Preference Share Capital is Rs. 2,00,000, General Reserve Rs. 73,000, Profit and Loss account balance (Cr.) Rs. 41,000, Preliminary Expenses. Rs. 20,000 and Short-term liabilities Rs. 30,000:

A. Rs. 15,00,000

B. Rs. 18,94,000

C. Rs. 19,14,000

D. Rs. 19,34,000

Answer: Option B