PQR Corporation has been around for three years. During this time, it reported the following net income: Year 1: RO (38,000) Year 2: RO (12,000) Year 3: RO 213,000 PQR Corporation paid no dividends till year 2 but for year 3 it paid dividend @ 100 baiza each on its equity shares. The company till then had issued 200,000 share of RO 0.500 each fully paid. What is the amount of retained earnings balance after the completion of three years? O a. OMR 123,000 O b. OMR 23,000 O c. OMR 143,000 Od. OMR 173,000