The stockholders' equity section of Milroy Corporation as of December $31,2021,$ was as follows: Common stock, par value $$2$; authorized $20,000$ shares. issued and outstanding $10,000$ shares $ $20,000$ Paid$-$in capital in excess of par $30,000$ Retained earnings $90,000$ $$140,000$ On March $1,2022,$ the board of directors declared a $10\%$ stock dividend, and accordingly $1,000$ additional shares were issued. On March $1,2022,$ the fair market value of the stock was $$6$ per share. For the two months ended February $28,2022,$ Milroy sustained a net loss of $$10,000.$ What amount should Milroy report as retained earnings as of March $1,2022?$