The stockholders' equity section of Baxter Corporation as of December 31,2022 , was as follows: Common stock. nar value $2 : authorized 20.000 shares: On March 1, 2023, the board of directors declared a 15% stock dividend, when the fair value of the stock was $6 per share. For the two months ended February 28 , 2023, Baxter sustained a net loss of $15,000. What amount should Baxter report as retained earnings as of March 1, 2023? $61,000$71,000$77,000$67,000