. At the end of 2018, Sun Lotion, a Swiss-based company producing sunscreen, reported total shareholders' equity of CHF 56,780. The company provided the following information pertaining to its 2019 operations: Issuance of new shares: CHF 70,000 Declaration of dividends: CHF 34,000 Payments of dividends: CHF 28,000 Cash sales: CHF 234,000 Credit sales: CHF 68,000 Net sales revenue: CHF 292,000 Beginning inventory value: CHF 52,000 Purchases of inventories: CHF 154,000 Other operating expenses: CHF 81,000 Interest expense: CHF 5,400 At the end 2019, Sun Lotion reported ending inventory value of CHF 25,000 after an inventory assessment. Moreover, the depreciation expense for the properties, equipment and vehicles in use during 2019 accounted for CHF 21,550 (this amount was not included in other operating expenses). How much is Sun Lotion's total shareholders' equity at the end of 2019? . Select one: A. CHF 101,830 B. CHF 95,830 C. CHF 117,830 OD. CHF 101,230