What will be shareholder's funds. If equity share capital is Rs. 16,00,000, 8% preference share is Rs. 20,000, Reserve and surplus is Rs. 73,000, profit and loss is Rs. 41,000 (cr. balance), preliminiary expense is Rs. 20,000 and short-term creditors are 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