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Coronado, Inc., has 9600 shares of 3%, $100 par value, noncumulative preferred stock and 76800 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 $119800 dividend in 2020. What is the amount of dividends received by the common stockholders in 2020? O $91000 O $28800 O $0 $9600 Concord, Inc. has 11700 shares of 4%, $100 par value, noncumulative preferred stock and 234000 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 $64000 dividend in 2020. What is the amount of dividends received by the common stockholders in 2020? O $0 O $17200 $46800 $64000 Concord Co. had retained earnings of $17800 on the balance sheet but disclosed in the footnotes that $2900 of retained earnings was restricted for building expansion and $1100 was restricted for bond repayments. Cash of $2500 had been set aside for the plant expansion. How much of retained earnings is available for dividends? O $11300 $14900 O $17800 $13800