Reference no: EM132406771
Question
The stockholders' equity section of Sunland Company as of December 31, 2017, was as follows:
Common stock, par value $2; authorized 19000 shares;
issued and outstanding 9500 shares $ 19000
Paid-in capital in excess of par32000
Retained earnings81000 $132000
On March 1, 2018, the board of directors declared a 14% stock dividend, and accordingly 1500 additional shares were issued. On March 1, 2018, the fair value of the stock was $7 per share. For the two months ended February 28, 2018, Sunland sustained a net loss of $15200.
What amount should Sunland report as retained earnings as of March 1, 2015?
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