Al Anwar Company has 10,000 shares authorized, OMR2 par value, 4,000 shares issued and outstanding ordinary shares and 5% cumulative, non-participating, 5,000 shares authorized, OMR10 par value, 1000 shares issued and outstanding preference shares. The company repurchased 400 ordinary shares at a cost of OMR5 per share. The company later reissued 20% of these shares at a price of OMR6 per share. Determine the balance of the Treasury Shares account after these events: Select one: O a. OMR480 O b. OMR400 O c. OMR1,600 O d. OMR320