[单选题]
In the year to 31 May 2012 Ordov Co recognised an increase of $125,000 in the value of landand buildings. In the year to 31 May 2013, a further increase of $12,000 was recognised.During the year to 31 May 2014, the land and buildings suffered an impairment of $30,000.Based on the above information, what are the changes in amounts of retained profitsand shareholders’ funds over the three years?
A .Retained profits Shareholders’ fundsan increase ofUSD107,000 an increase of USD107,000
B .an increase of USD137,000 an increase of USD107,000
C .an increase of USD107,000 no change
D .no change an increase of USD107,000
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