Listed in random order below are the accounting information of Qalam Ltd as on 31 March 2019:

Legal reserves OMR 35,000

Trade payables OMR 25,000

Employees benefit liabilities OMR 75,000

Share capital (300,000 shares @OMR 1 each) 0MR 300,000

Bank loan OMR 25,000

Lease liabilities OMR 15,000

Cash and cash equivalents OMR 45,000

General Reserves OMR 15,000

Deferred tax liabilities OMR 15,000

Share premium 0MR 5,000

Income tax payable OMR 25,000

Retained earnings OMR 25,000

Capital redemption reserves OMR 15,000

Calculate the total capital and reserves of the company.

a- OMR 370,000

b-OMR 395,000

c-OMR 365,000

d-OMR 525,000

d-OMR 525,000