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