An entity provided the following data at year-end: Authorized share capital 5,000,000 Unissued share capital 2,000,000 Subscribed share capital 1,000,000 Subscription receivable 400,000 Shar

An entity provided the following data at year-end:

Authorized share capital 5,000,000

Unissued share capital 2,000,000

Subscribed share capital 1,000,000

Subscription receivable 400,000

Share premium 500,000

Retained earnings unappropriated 600,000

Retained earnings appropriated 300,000

Revaluation surplus 1,500,000

Treasury shares, at cost 800,000

What total amount should be reported as shareholders equity?

a. 5,700,000

b. 6,100,000

c. 8,700,000

d. 4,700,000