A acquired the net assets of B through issuing 15000 shares par value 15 JD for a price of 21 JD per share. The company paid 11000 JD for cost of issuing shares. Before the acquisition, P company other capital balance was 115000 JD. The balance for other capital after acquisition is: Select one: O a. 194000 O b. 205000 O c. 115000 O d. 11000