If profit after tax for the year ended June 30, 2021 is $520,000, transfer to general reserves is $43.000, 50,000 ordinary shares were issued at $2.50 each, and preference share dividend is to be accounted for in full, how muchis the total retained earnings at the end of the year? O a $319,500 O b. $327,000 Oc $394,500 O d. $484,500