Question 14 3.5 pts The stockholders' egon GT poration as of December 31, 2014, was as follows: Common stock, pa ized 40,000 shares, Issued and outstanding 20,000 shares 40,000 Paid-in capital in excess of par 70,000 Retained earnings 100.000 $210.000 On March 1, 2015, the board of directors declared a 10% stock dividend, On March 1, 2015, the fair value of the stock was $8 per share. For the two months ended February 28, 2015, Gunkel sustained a net loss of $25,000 What amount should Gunkel report as retained earnings as of March 1, 2015