As of December 31, 2011, Oxford-Melsh Inc $£ 3,260,000$

As of December 31, 2011, Oxford-melsh Inc. had assets of $£ 3,260,000$ , liabilities of $?990,000$ , and share capital of $? 1,410,000$ . Retained earnings as of that date are

A) $? 860,000$ .
B) $? 1,850,000$ .
C) $? 2,270,000$ .
D) $? 3,260,000$ .