On December 31, 2020, the stockholders' equity section of Sheffield Corp., was as follows: Common stock, par value $10; authorized 30000 shares; issued and outstanding 9000 shares Additional paid-in capital Retained earnings Total stockholders' equity $90000 115000 184000 $389000 On March 31, 2021, Sheffield declared a 10% stock dividend, and accordingly 900 additional shares were issued, when the fair value of the stock was $17 per share. For the three months ended March 31, 2021, Sheffield sustained a net loss of $39800. The balance of Sheffield's retained earnings as of March 31, 2021, should be O $144200. O $137900. O $135200. $128900.