For raising money from the public ABC Ltd$.$ issued $10$ lakh equity shares of $100$ each. During the P$.$Y$.2023-24,$ it received share application money of $\text{'}2$ lakh from Mr$.$ V$,\text{'}5$ lakh from Mr$.$ W$,\text{'}8$ lakh from Mr$.$ X$,\text{'}10$ lakh from Mr$.$ Y and $\text{'}12$ lakh from Mr$.$ Z$,$ in addition to amounts of less than $\text{'}$ a lakh from other applicants. Which of the above receiptsis the company required to report in its statement of financial transactions?

$($a$)$ Only $12$ lakhs from Mr$.$ Z

$($b$)$ Only $10$ lakhs from Mr$.$ Y and $12$ lakhs from Mr$.$ Z

$($c$)5$ lakhs from Mr$.$ W$,8$ lakhs from Mr$.$ X$,10$ lakhs from Mr$.$ Y and $12$ lakhs from Mr$.$ Z

$($d$)2$ lakhs from Mr$.$ V$,5$ lakhs from Mr$.$ W$,8$ lakhs from Mr$.$ X$,10$ lakhs from Mr$.$ Y and $12$ lakhs from Mr$.$ Z