(1) Coronado, Inc. has 11600 shares of 3%, $100 par value, noncumulative preferred stock and 232000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2019. The board of directors declares and pays a $65200 dividend in 2020. What is the amount of dividends received by the common stockholders in 2020?

(2) Swifty, Inc. has 3000 shares of 5%, $50 par value, cumulative preferred stock and 60000 shares of $1 par value common stock outstanding at December 31, 2019. The board of directors declared and paid a $2200 dividend in 2019. In 2020, $18500 of dividends are declared and paid. What are the dividends received by the preferred and common shareholders in 2020?

(3) Bramble, Inc. has 9800 shares of 5%, $100 par value, noncumulative preferred stock and 98000 shares of $1 par value common stock outstanding at December 31, 2019, and December 31, 2020. The board of directors declared and paid a $49800 dividend in 2019. In 2020, $110800 of dividends are declared and paid. What are the dividends received by the preferred and common shareholders in 2020?

(4)Outstanding stock of the Crane Corporation included 20400 shares of $5 par common stock and 5100 shares of 7%, $10 par noncumulative preferred stock. In 2019, Crane declared and paid dividends of $2200. In 2020, Crane declared and paid dividends of $6500. How much of the 2020 dividend was distributed to preferred shareholders?

(5) Outstanding stock of the Swifty Corporation included 19100 shares of $5 par common stock and 9550 shares of 5%, $10 par noncumulative preferred stock. In 2019, Swifty declared and paid dividends of $3600. In 2020, Swifty declared and paid dividends of $12400. How much of the 2020 dividend was distributed to preferred shareholders?

(6) Sheridan Inc., has 1900 shares of 5%, $50 par value, cumulative preferred stock and 99800 shares of $1 par value common stock outstanding at December 31, 2020, and December 31, 2019. The board of directors declared and paid a $4100 dividend in 2019. In 2020, $23400 of dividends are declared and paid. What are the dividends received by the preferred stockholders in 2020?

(7) Sunland Inc., has 1400 shares of 6%, $50 par value, cumulative preferred stock and 49827 shares of $1 par value common stock outstanding at December 31, 2019, and December 31, 2020. The board of directors declared and paid a $1500 dividend in 2019. In 2020, $9700 of dividends are declared and paid. What are the dividends received by the common stockholders in 2020?

(8) Sheffield Inc. declared a $161400 cash dividend. It currently has 5900 shares of 6%, $100 par value cumulative preferred stock outstanding. It is one year in arrears on its preferred stock. How much cash will Sheffield distribute to the common stockholders?

(9)On December 31, 2020, Concord, Inc. has 3700 shares of 6% $100 par value cumulative preferred stock and 59300 shares of $10 par value common stock outstanding. On December 31, 2020, the directors declare a $19000 cash dividend. The entry to record the declaration of the dividend would include:

PreferredCommon