The equity section of D. Corporation as of December 31, 2010, was as follows: Share capital-ordinary, par value $2: authorized 20,000 shares: issued and outstanding 10,000 shares $ 20,000 Share premium-ordinary 30,000 Retained earnings 100,000 $150.000 On March 1, 2011, the board of directors declared a 15% share dividend, and accordingly 1,500 additional shares were issued. On March 1, 2011, the fair value of the share was 56 per share. For the two months ended February 28, 2011, D. Corporation sustained a net loss of $30,000 What amount should D. Corporation report as retained earnings as of March 1, 2011? $61,000. LAO $56,000..B O $65,000. .CO $62,000. DO