单选题:甲公司某年年初“利润分配——未分配利润”账户的余额在借方,数额为80万元,该年实现净利润260万元,提取盈余公积26万元

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题目内容:
甲公司某年年初“利润分配——未分配利润”账户的余额在借方,数额为80万元,该年实现净利润260万元,提取盈余公积26万元,分配利润70万元,则该年末未分配利润的数额为(  )万元。 A.130
B.150
C.84
D.180

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