Listed in random order below are the balance sheet figures of Mr. Q as at 3132015 :

Trade receivables Trade payabes Building Capital Bank loan Inventories Cash Reserves Intangible assets Shares Equipments Retained earnings

Rs.50,000 Rs.30,000 Rs.90,000 Rs.1,00,000 Rs.40,000 Rs.10,000 Rs.20,000 Rs.50,000 Rs.30,000 Rs.20,000 Rs.40,000 Rs.40,000

The owner's equity =?

a-240000

b-160000

c-170000

d-210000