5- At the time of starting its business, a company has only a cash account of 120.000 TL and a common stock account of 120.000 TL (par value: 1 TL each). The company issues new shares of 20.000 TL to the public at a price of 3 TL. However, after the public offering, the share prices decline to 2,3 TL. The company decides to buy back 8.000 of its shares. Assuming that the company applies par value method for accounting for treasury shares, what would be the total shareholders' equity in the balance sheet at the end of all of these transactions? 41.600 TL 158.400 TL 161.600 TL 172.000 TL Dier