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Noell Corp. tiene acciones comunes de $5,000,000, utilidades retenidas de $3,000,000, ganancias no realizadas en valores comerciales de $100,000 y prdidas no realizadas en valores

Noell Corp. tiene acciones comunes de $5,000,000, utilidades retenidas de $3,000,000, ganancias no realizadas en valores comerciales de $100,000 y prdidas no realizadas en valores disponibles para la venta de $200,000. Cul es el monto total del capital contable?

A. $7,800,000

B $8,000,000

C $7,900,000

D $8,100,000

Por favor explique

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