1. The following took place during the year ending 30 June 2021 for Gold Ltd: (0) Profit for the period was $15,000. (i) Dividends declared during the period were $20,000. (ii) A 2:1 share split was performed (iv) An additional 30,000 shares were issued at $2 per share (vi) Land was revalued upwards by 50,000. The opening balance of share capital was $50,000. What is the closing balance of share capital as at 30 June 2021? a. 50,000 b. 100,000 c. 80,000 d. None of the above