On 2019 March 28, Alt Corp reacquired 100 shares of its outstanding common stock for OMR 75 each. The company reissued 40 shares worth OMR 78 each on May 28, 2019. What amount will be recorded in the bank account?

a) OMR 120

b) OMR 4200

c) OMR 3120

d) OMR 3000