The answer is D. Notice that the amount of 28,700 was received in advance so that it should be included in SOCI in 31 Oct 2010. Same, the amount of 18,400 should be included in SOCI too. Then, less the amount of 31,200 (because it was received in advance, so 31,200 was for the next year not for 2010). Same, less 21,200 (this amount was for 2008). 481,200 + 28,700 + 18,400 – 31,200 – 21,200=D