You are provided with the following information: Ordinary share capital in issue at the start of the year was $240,000,000 Par value per share was $2.00 Mid-year the company issued 5,000,000 shares under a rights issue at $0.50 above par Retained earnings at the start of the year was $450,675,000 Profit after tax for the year before any adjustments was $136,750,000 At year-end, an audit review of inventory revealed a material error in the value of closing stock it was Understated by $12.800.000 The corporate tax rate is 30% What is the total change in equity during the years Select one: a $137.32 milion 6. $148.00 million c. $ 157,05 million d. 158.2 million