The stockholders' equity section of Sheffield Corp. as of December 31, 2017, was as follows:

Common stock, par value $2; authorized 20100 shares;
	issued and outstanding 10050 shares	$ 20100
Paid-in capital in excess of par		32000
Retained earnings		84000
		$136100

On March 1, 2018, the board of directors declared a 14% stock dividend, and accordingly 1550 additional shares were issued. On March 1, 2018, the fair value of the stock was $5 per share. For the two months ended February 28, 2018, Sheffield sustained a net loss of $14800. What amount should Sheffield report as retained earnings as of March 1, 2015?

A. 61450

B. 69200

C. 73350

D. 81100