The shareholders' equity section of Houston Corp. at December 31, Y3 was: Common shares, no par value; authorized 20,000 shares; issued and outstanding 10,000 shares $50,000 Retained earnings 200,000 $250,000 On February 28, Y4, when the market value of Houston's shares was $ 12 per share, the board of directors declared a 15% stock dividend, and accordingly 1,500 additional shares were issued. For the two months ended February 28, Y4, Houston reported a net loss of $ 20,000. What amount should Houston report as retained earnings at February 28, Y4? Question 33 options: $182,000 $202,000 $198,000 $162,000