15.At the beginning of 2021,Bramble Corp.had retained earnings of $324000. During the yearBramblereported net income of $74100, sold treasury stock at a "gain" of $27100, declared a cash dividend of $45100, and declared and issued a small stock dividend of1430shares ($10 par value) when the fair value of the stock was $32per share. The amount of retained earnings available for dividends at the end of 2021 was:

$354430.

$22500.

$328690.

$307240.