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the chemical reaction equation below demonstrates that?

2zn+2hci-> 27nci + h2

a: matter cannot be created and destroyed by a chemical reaction
b: the reactants are the same substance as the products.
c: the number of molecules in the reactants is equal to the number of molecules in the products.
d: the atoms on the reactants side are changed into different atoms on the products side

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: