At the beginning of 2021 , Crane Company had retained earnings of $310000. During the year Crane reported net income of $74000, sold treasury stock at a "gain" of $26000, declared a cash dividend of $44000, and declared and issued a small stock dividend of 1400 shares (\$10 par value) when the fair value of the stock was $28 per share. The amount of retained earnings available for dividends at the end of 2021 was: $347000.$300800.$321800.$14960