The shareholders' equity section of Triple G Corp. as of December 31, 2020 contained the following accounts and balances: (see picture attached) Triple G's board of directors declared a 10% stock dividend on April 1, 2021 when the market value of the share capital was P7 per share. Accordingly, 1,000 new shares were issued. All of Triple G's shares has a par value of P3 per share. Triple G incurred a loss of P12,000 for the first three months. What is the balance of the Retained Earnings account as of April 1, 2021? Ordinary Share Capital, 25,000 shares authorized, 10,000 shares issued and outstanding Ordinary shares premium Retained Earnings P30,000 40,000 80,000 P150,000 P61,000 O P64,000 O P68,000 O P73,000