On 1 January 2021, HK Trading commenced a retail business, which buys and sells fuel. He started the business by purchasing 8353 liters of fuel. The fuel was purchased at a cost of $4.5 per litre. During the year, all the fuel was sold for $7.9 per litre. By the end of the year, the cost of the fuel was $7.5 per litre.

Required

What is the profit distributed to shareholders under financial capital?

a. 54712.15 b. 28400.20 c. 47194.45 d. 58471.00 e. 35917.90