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P acquired 95% of S through issuing 30000 shares, par value 3, at a price of 5 JD per share. Beginning balance for common shares

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P acquired 95% of S through issuing 30000 shares, par value 3, at a price of 5 JD per share. Beginning balance for common shares for P is 100000 JD and for S 60000 JD. Compute the consolidated balance for common shares. Select one: O a. 230000 O b. 60000 O c. 140000 O d. 190000

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