一 I _____ to your birthday party last Sunday.

一 Unfortunately, you were out on business. [ ]

A. had come

B. came

C. would come

D. would have come

某企业年初所有者权益260万元，本年度实现净利润300万元，以资本公积转增资本50万元，提取盈余公积30万元，向投资者分配现金股利20万元。假设不考虑其他因素，该企业年末所有者权益为( )万元。

A．460

B．510

C．540

D．560